VRDP04100 - Definitions and use of terms: meaning and use of the term 바카라 사이트˜disabled person'

Meaning

바카라 사이트˜Disabled person바카라 사이트™ is defined in Legal Note 3 to Group 12 of Schedule 8 of the VAT Act 1994 as follows:

Any person who is chronically sick or disabled is 바카라 사이트˜disabled바카라 사이트™ for the purposes of this Group.

It is a fairly wide definition, covering many of those who are sick as well as those who are disabled.

Use in VAT law

A concept common to the majority of Group 12 is that the goods or services must be supplied:

  • to 바카라 사이트˜a disbabled person바카라 사이트™; or
  • to an eligible charity which serves the needs of disabled people

for zero-rating to apply.

However, in items 2(g), 2(h) and 2(i), a condition of zero-rating is that the goods must be:

  • 바카라 사이트˜designed solely for use by a disabled person바카라 사이트™; or
  • 바카라 사이트˜designed or substantially and permanently adapted for use by disabled persons바카라 사이트™.

In this context, the term 바카라 사이트˜disabled person바카라 사이트™ becomes important as a means of judging whether the goods themselves qualify for zero-rating, and further guidance as to how to make this judgement can be found under the third, fourth and fifth subheadings of VRDP38000.

Tribunal cases

Appeal Decision
Aquakraft Ltd (2214) The Tribunal was not prepared to accept that a person was chronically sick or disabled simply by having a slipped disc.
Posturite (UK) Ltd (7848) The Tribunal accepted that otherwise able bodied persons suffering from neck or back pain did not qualify as chronically sick or disabled.
G D Searle & Co Ltd (13439) The Tribunal found that whilst asthma was undoubtedly a serious health problem, that did not mean that all 3 million sufferers were 바카라 사이트˜chronically sick or disabled바카라 사이트™. On that basis, an aerosol spray for killing off dust mites was ruled ineligible for zero-rating.