# Value Added Tax Act 1994, Paragraph 2

Extent: E+W+S+N.I.

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise, for domestic or their personal use, of—
(a) medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;
(b) electrically or mechanically adjustable beds designed for invalids;
(c) commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;
(d) chair lifts or stair lifts designed for use in connection with invalid wheelchairs;
(e) hoists and lifters designed for use by invalids;
(f) motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than 11 other persons;
(g) equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a disabled person;
(h) parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;
(i) boats designed or substantially and permanently adapted for use by disabled persons.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.