Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
Contents
- 1. Overview
- 2. When to zero rate goods and services for disabled people
- 3. Customer eligibility
- 4. Goods eligible for zero rating
- 5. Services of installation, repair, maintenance, warranty and adaptation of goods
- 6. Building and construction
- 7. Emergency alarm call systems
- 8. Miscellaneous
- 9. Reduced rate VAT on mobility aids for older people
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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