VRDP09000 - Asthma, hay fever and allergy products
Vacuum cleaners and air purification products
All supplies of vacuum cleaners, air purification products and similar allergy relief products are liable to VAT at the standard rate, irrespective of to whom they are supplied.
Our policy of standard-rating these products is based on the Tribunal case of G D Searle and Co Ltd (13439)
Aerosol spray
The Tribunal found that an aerosol spray which was designed to kill off dust mites did not qualify for zero-rating:
바카라 사이트淲e were told and we readily accept that asthma causes 100,000 hospital visits annually and resulted in a death every four hours in 1993. We were told that it affects 10-20 per cent of children and 5 per cent of adults, some 3 million people in all. While this demonstrates the seriousness of asthma as a health problem, it does not follow that all three million are to be considered as 바카라 사이트渃hronically sick or disabled바카라 사이트�바카라 사이트�.We concluded that even on the basis of Dr Maunder바카라 사이트檚 assertion that Actomite was designed for asthma sufferers and not for anyone else that it does not meet the statutory requirement that it be 바카라 사이트渄esigned solely for use by a handicapped person바카라 사이트�바카라 사이트�. The evidence of labelling indicates that Actomite is also designed for other allergic conditions such as 바카라 사이트榮neezing, runny nose and watery eyes바카라 사이트�. We do not accept that persons prone to suffer these are by definition 바카라 사이트榗hronically sick or disabled바카라 사이트�.바카라 사이트�