who is eligible for vat relief under VAT leaflet 701/7/94?

Answer 1

Leaflet 701/7 was reissued in August 2002 but did not change the technical content.

The leaflet describes the circumstances in which certain supplies to disabled persons can be zero rated.

This relief can be given to -

Handicapped people (they must be chronically sick or disabled)

Charities, where they supply the goods for the personal or domestic use of disabled persons

Certain healthcare bodies and hospitals with charitable funds may also qualify to be zero-rated but under separate rules.

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