# The Value Added Tax (Reduced Rate) Order 2007, Article 4


In Part 2, insert at the end—
“GROUP 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY
ITEM NO.
1. 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.
2. 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.
NOTES:
Meaning of “mobility aids”
1. For the purposes of this Group “mobility aids” means any of the following—
(a) grab rails;
(b) ramps;
(c) stair lifts;
(d) bath lifts;
(e) built-in shower seats or showers containing built-in shower seats;
(f) walk-in baths fitted with sealable doors.
Meaning of “domestic accommodation”
2. 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.”.

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Source: https://www.legislation.gov.uk/uksi/2007/1601/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.