VRDP05400 - Goods supplied for the use of disabled people [item 2]: how item 2(g) applies to products

All the other reliefs for disabled people and for eligible charities contained in Groups 12 and 15 of the zero-rate schedule are fairly specific as to the goods or services covered. Item 2(g) of Group 12 is the exception in being a general heading for equipment and appliances designed solely for use by a disabled person.

Many people with disabilities, eligible charities and suppliers find that the long list of specific reliefs does not cover the supply in question. That tends to leave item 2(g) as the only heading which might apply.

The following table lists the products about which we are asked questions most frequently or Tribunals have given decisions and provided information about the way in which item 2(g) works in practice.

A B C E F G H I K L M O P R S T V W

Goods	Guidance
A
Air conditioning units	VRDP07000
Air purification products	VRDP09000
Allergy products	VRDP09000
Artificial respirators	VRDP07000
Asthma products	VRDP09000
Audio described videos	VRDP43000
Auditory training devices	VRDP18000
B
Baths	VRDP11000 and VRDP35000
Batteries	VRDP18000 and VRDP39000
Bed bases	VRDP06000
C
Carpets	VRDP12000
Chairs including recliner chairs	VRDP19000
Clothing	VRDP15000 and VRDP21000
Cochlear implants	VRDP18000
Contact lenses	VRDP26000
E
Electrically operated doors	VRDP11000
Environmental control systems	VRDP07000
F
Footwear	VRDP15000
G
Golf buggies	VRDP17000 and VRDP43000
H
Hay fever products	VRDP09000
Hearing aids	VRDP18000
Hydrotherapy pools	VRDP20000
I
Incontinence products	VRDP21000
Induction loops	VRDP18000
Invalid carriages	VRDP22000
K
Kitchen units and appliances	VRDP23000
L
Low surface temperature radiators	VRDP25000
Low vision aids	VRDP26000
M
Mattresses	VRDP06000
Multi sensory environment	VRDP34000
O
Observation windows	VRDP34000
Overbed tables	VRDP30000
Oxygen concentrators	VRDP07000
P
Pain relief equipment	VRDP31000
Pipe covers	VRDP25000
R
Radiator covers	VRDP25000
Recliner chairs	VRDP19000
Renal haemodialysis unit	VRDP32000
S
Safety cabinets	VRDP25000
Shower units	VRDP11000
Soft games room	VRDP34000
Spa baths	VRDP35000
Spectacles	VRDP26000
T
TENS machines	VRDP31000
Tinnitus masker	VRDP18000
Transfer boards	VRDP19000
V
Vacuum cleaners	VRDP09000
Videos	VRDP43000
Vision aids	VRDP26000
W
Walk-in baths	VRDP35000
Walkways	VRDP36000
Wheelchairs	VRDP22000
Wigs	VRDP15000
Writing boards	VRDP37000