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

Explanatory Note

(This note is not part of the Order)

This Order varies, with effect from 1 April 1992, Item 2 Group 14, Item 1 of Group 4, and Item 3 of Group 10 of Schedule 5 to the Value Added Tax Act 1983. It also introduces a new Item 10B to Group 14.

Article 4(a) of the Order allows zero-rating for boats built or substantially adapted for use by the handicapped. This is in line with existing relief under Item 2(f) of Group 14, Schedule 5, which allows relief for the supply to a handicapped person or charity of motor vehicles designed or substantially adapted for handicapped persons.

Article 4(b) of the Order extends zero-rating for the provision of toilet facilities for the handicapped to facilities provided in non-residential buildings run by a charity, such as day centres and church or village halls.

Article 2 of the Order extends zero-rating to include supplies of repair or maintenance of equipment related to the “talking books for the blind” scheme run by charities catering for the blind.

Article 3 of the Order extends zero-rating to the provision of spare parts and accessories to those charities providing rescue or assistance at sea.