WHEELCHAIR ( Medicine, medical equipment and appliances )
Zero rated: 0%
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)