ZERO RATING – Equipment for handicapped persons – Supply of air filtration system for Appellant’s personal and domestic use – Appellant suffering from dystonia – Air conditioner combined with air filters to Appellant’s specifications to produce environmental control system – Whether system ‘designed solely for use by a handicapped person’ – Yes – VATA 1994, Sch 8, Gp 12, Item 2(g)
Citations:
[2005] UKVAT V19174
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229936