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VRDP38000 - OTHER EQUIPMENT AND APPLIANCES DESIGNED SOLELY FOR DISABLED PERSONS [ITEM 2(G)] TESTS TO BE SATISFIED UNDER ITEM 2(G) In addition to the basic pre-conditions for zero-rating

which must be met (see VRDP05000) you should consider whether the tests which are specific to item 2(g) are satisfied. These are: * the goods must be ‘equipment or appliances’; and * the

goods must be ‘designed solely for use by a disabled person’. EQUIPMENT AND APPLIANCES The general principle underpinning item 2(g) is that ‘equipment and appliances’ must be construed in

the context of item 2 as a whole, and not viewed as a stand-alone phrase. Item 2 lists a number of substantial items of goods, most of which operate to assist the movement of a disabled

person. Articles such as sprays, chemicals, and so on are more in the nature of substances than equipment and so do not qualify for zero-rating, even though they may be of benefit to some

disabled people. ARE THE GOODS ‘DESIGNED SOLELY’? See VRDP03100. GATHERING THE EVIDENCE Before attempting to reach a decision, you should make sure that you have gathered together all the

relevant information - see VRDP03500. HOW TO DECIDE IF GOODS ARE ‘DESIGNED SOLELY’ The fact that an item will in a particular case be useful to a person in coping with their disability is

not sufficient. Nor is the fact that the goods are to be installed in a particular way, or in a particular place, so as to facilitate their use by a person with disabilities. Conversely, a

product may be used by disabled and able-bodied people - see VRDP03500. Previous page Next page Print this page