VAT Rate for Toilet Lift Delivery: Reduced Rate Not Applicable

• The Kennisgroep omzetbelasting addressed a question about the VAT rate for supplying a toilet lift
• A toilet lift aids individuals in sitting and standing during toilet use, enhancing self-reliance for those with reduced muscle capacity
• It is installed above any toilet and attached to the wall, featuring a seat with arm support that can rise and tilt to mimic and assist the natural sit-stand movement
• The rise and tilt function is mechanically operated
• Question: Is the reduced rate from Table I, item a.34, of the Wet OB 1968 applicable to the supply of a toilet lift
• Answer: No, the reduced rate from Table I, item a.34, of the Wet OB 1968 does not apply to the supply of a toilet lift

Source: taxence.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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