Certain supplies of goods and services to the disabled are eligible for VAT relief. In order to be able to claim the relief you will need to issue a certificate of eligibility to the supplier of the goods or services. This certificate can be found at Appendix E , and 'No UK VAT' should be used as the tax rate on CUFS.
Included within this relief are:
- Adjustable beds, chair lifts, joists and sanitary devices
- Auditory training aids e.g. hearing loops
- Medical and surgical appliances
- Other equipment and appliances designed solely for use by disabled people
- Parts and accessories designed solely for use with the goods listed above
- Repair and maintenance of goods listed above
- Installation of goods listed above
- Providing, adapting, or extending a washroom or lavatory for use by a person with disabilities
- Constructing ramps or widening doorways to facilitate entry or movement within a building.