VRDP27100 - Medical and surgical supplies: is the recipient 바카라 사이트˜disabled바카라 사이트™?
VRDP04100 explains how the term 바카라 사이트˜disabled바카라 사이트™ is defined. Many people who purchase medical or surgical appliances, or have them fitted in a hospital, will not be 바카라 사이트˜disabled바카라 사이트™. People who are not 바카라 사이트˜disabled바카라 사이트™ include those who:
- have been injured in a car accident and need plates or pins inserted into their legs; or
- are supplied with a collar for a few weeks to overcome 바카라 사이트˜whiplash바카라 사이트™ injuries.
However, a person suffering from a kidney problem which necessitates renal dialysis would be 바카라 사이트˜chronically sick바카라 사이트™, and so a renal haemodialysis unit would be eligible for zero-rating if it was supplied for personal domestic use.