VAT Rates

WHEELCHAIR ( Medicine, medical equipment and appliances )

Rate

Zero rated: 0%

Remarks

Includes battery powered wheelchair. Certain wheeled commodes and shower chairs qualify for the Zero rate and also Evacuation(Evac) chairs which are used in the evacuation of e.g. disabled person from a building qualifies for the Zero rate. However, mechanically propelled road vehicles are liable at the Standard rate.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 11(3)(a)