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The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992

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4.  Group 14 (Drugs, Medicines, Aids for the Handicapped, etc) of Schedule 5 to the Value Added Tax Act 1983(1) shall be varied—

(a)by adding after paragraph (h) of item 2 the following—

(i)boats designed or substantially and permanently adapted for use by handicapped persons;

(b)by adding after item 10A the following item—

10B.  The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons..

(1)

Relevant variations to Group 14 were made by S.I. 1984/489, S.I. 1986/530 and S.I. 1987/437.

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