{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/article-4.json",
  "legislation": "uksi/2007/1601",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In Part 2, insert at the end—\n“GROUP 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY\nITEM NO.\n1. The supply of services of installing mobility aids for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.\n2. The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.\nNOTES:\nMeaning of “mobility aids”\n1. For the purposes of this Group “mobility aids” means any of the following—\n(a) grab rails;\n(b) ramps;\n(c) stair lifts;\n(d) bath lifts;\n(e) built-in shower seats or showers containing built-in shower seats;\n(f) walk-in baths fitted with sealable doors.\nMeaning of “domestic accommodation”\n2. For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1601/article/4",
    "retrieved_at": "2026-10-29T03:51:39.695866+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}