Value Added Tax Act 1994 SCHEDULE 8 — Zero-rating

Item No.

1

Food of a kind used for human consumption.

Item No.

1

Ice cream, ice lollies, frozen yogurt, water ices and similar frozen products, and prepared mixes and powders for making such products.

Item No.

1

Yoghurt unsuitable for immediate consumption when frozen.

Item No.

1

Services of— (a) reception, disposal or treatment of foul water or sewage in bulk, and (b) emptying of cesspools, septic tanks or similar receptacles which are used otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity.

Item No.

1

Books, booklets, brochures, pamphlets and leaflets.

Item No.

1

The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of— (a) magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely disabled ; (b) apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in paragraph (f) below; (c) apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in paragraph (b) above; (d) apparatus for re-winding magnetic tape described in paragraph (f) below; (e) apparatus designed or specially adapted for the reproduction from recorded magnetic tape of speech for the blind or severely disabled which is not available for use otherwise than by the blind or severely disabled ; (f) magnetic tape upon which has been recorded speech for the blind or severely disabled , such recording being suitable for reproduction only in the apparatus mentioned in paragraph (e) above; (g) apparatus solely for the making on a magnetic tape of a sound recording which is for use by the blind or severely disabled ; (h) parts and accessories (other than a magnetic tape for use with apparatus described in paragraph (g) above) for goods comprised in paragraphs (a) to (g) above; (i) the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above.

Item No.

1

The first grant by a person— (a) constructing a building— (i) designed as a dwelling or number of dwellings; or (ii) intended for use solely for a relevant residential or a relevant charitable purpose; or (b) converting a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or a building intended for use solely for a relevant residential purpose, of a major interest in, or in any part of, the building, dwelling or its site.

Item No.

1

The first grant by a person substantially reconstructing a protected building, of a major interest in, or in any part of, the building or its site.

Item No.

1

The supply of services of work carried out on goods which, for that purpose, have been obtained ... in, or imported into, the United Kingdom and which are intended to be, and in fact are, subsequently exported ...— (a) by or on behalf of the supplier; or (b) where the recipient of the services belongs in a place outside the United Kingdom , by or on behalf of the recipient.

1

The supply, repair or maintenance of a qualifying ship or the modification or conversion of any such ship provided that when so modified or converted it will remain a qualifying ship.

Item No.

1

Caravans which exceed the limits of size of a trailer for the time being permitted to be towed on roads by a motor vehicle having a maximum gross weight of 3,500 kilogrammes and which— (a) were manufactured to a version of standard BS 3632 issued by the British Standards Institution which came into effect on or after 17th June 2005, or (b) are second-hand, were occupied before 6th April 2013 and were manufactured to a version of standard BS 3632 issued by that Institution which came into effect before 17th June 2005.

Item No.

1

The supply, by a Central Bank to another Central Bank or a member of the London Gold Market, of gold held in the United Kingdom.

Item No.

1

The issue by a bank of a note payable to bearer on demand.

Item No.

1

The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is— (a) by a registered pharmacist, or (b) in accordance with a requirement or authorisation under a relevant provision.

Item No.

1

The supply of imported goods before a Customs declaration has been made under Part 1 of TCTA 2018 in respect of those goods where the supplier and the purchaser of the goods have agreed that the purchaser will make the Customs declaration.

1

The sale, or letting on hire, by a charity of any goods donated to it for— (a) sale, (b) letting, (c) sale or letting, (d) sale or export, (e) letting or export, or (f) sale, letting or export.

Item No.

1

Articles designed as clothing or footwear for young children and not suitable for older persons.

1

The supply of goods or services to an ERIC . NOTES (1) “ ERIC ” means a body set up as a European Research Infrastructure Consortium by a decision under Article 6(1)(a) of Council Regulation ( EC ) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium. (2) Item 1 applies only where the following requirements are met— (a) the statutory seat of the ERIC referred to in Article 8(1) of Council Regulation ( EC ) No 723/2009 is located in the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ; (b) the goods or services are for the official use of the ERIC ; (c) a certificate in writing has been given to the supplier on behalf of the ERIC that— (i) the requirements in paragraphs (a) and (b) are met in relation to the supply, and (ii) the relief is not precluded by the limitations and conditions referred to in Note (3); and (d) VAT would have been chargeable on the supply but for item 1. (3) Item 1 is subject to the limitations and conditions laid down in the agreement between the members of the ERIC referred to in Article 5(1)(d) of Council Regulation ( EC ) No 723/2009 .

Item No.

1

The supply of women's sanitary products. NOTES (1) In this Group “ women's sanitary products ” means women's sanitary products of any of the following descriptions— (a) subject to Note (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow; (b) panty liners, other than panty liners that are designed as being primarily for use as incontinence products; (c) sanitary belts; (d) reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow. (2) Note (1)(a) does not include protective briefs or any other form of clothing.

Item No.

1

The supply of equipment to provide protection from infection where the supply is made in the period beginning with 1st May 2020 and ending with 31st October 2020 . NOTES (1) In this Group “equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)” namely— (a) disposable gloves, (b) disposable plastic aprons, (c) disposable fluid-resistant coveralls or gowns, (d) surgical masks (including fluid-resistant type IIR surgical masks), (e) filtering face piece respirators, and (f) eye and face protection (including single or reusable full face visors or goggles). (2) Item 1 does not include— (a) any of the supplies described in Group 12 or Group 15 of this Schedule, or (b) any of the supplies that would be exempt by virtue of Group 7 of Schedule 9. (3) In this Group “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).

1

A supply by a person established outside the United Kingdom that is deemed to be a supply to an operator of an online marketplace by virtue of section 5A, provided that the supply does not involve the goods being imported for the purposes of that section.

1

The supply by one free zone business (“A”) to another free zone business (“B”) of— (a) free zone procedure goods, if— (i) the supply of the goods would (apart from this provision) be taxable but not zero-rated, and (ii) A was authorised to make the supply; (b) a service wholly performed in the free zone on or in relation to free zone procedure goods by a person authorised to do so, if— (i) the supply of the service would (apart from this provision) be taxable but not zero-rated, and (ii) before a VAT invoice is issued in respect of the supply, B notifies A in writing that this provision applies to the supply. NOTES (1) “Free zone business” means a person who is— (a) authorised to declare goods for a free zone procedure or to carry out a free zone activity, and (b) registered under this Act or exempted from registration under paragraph 13 of Schedule 1A to this Act. (2) References to a person authorised to do a thing are references to a person authorised in accordance with the Special Procedures Regulations to do that thing. (3) “Special Procedures Regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018. (4) “Free zone activity” and “free zone procedure” have the meanings given by the Special Procedures Regulations. (5) Goods are “free zone procedure goods” if they— (a) are subject to a free zone procedure, or (b) comprise goods within paragraph (a) that have been combined with domestic goods by a person authorised to do so. (6) “Domestic goods” has the meaning given by section 33 of the Taxation (Cross-border Trade) Act 2018. (7) “Free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Management Act.

1

Relevant supplies of services of installing energy-saving materials in — (a) residential accommodation, or (b) a building intended for use solely for a relevant charitable purpose. ....

Meaning of “energy-saving materials”

1

(1) For the purposes of this Group “ energy saving materials ” means any of the following— (a) insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; (b) draught stripping for windows and doors; (c) central heating system controls (including thermostatic radiator valves); (d) hot water system controls; (e) solar panels; (f) wind turbines; (g) water turbines; (h) ground source heat pumps; (i) air source heat pumps; (ia) water source heat pumps; (j) micro combined heat and power units; (k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter. (l) electrical storage batteries within sub-paragraph (2); (m) smart diverters. (2) An electrical storage battery is within this sub-paragraph if it is intended for use solely for storing energy converted from electricity that was— (a) supplied to the residential accommodation or building in question, or (b) generated by a microgeneration system. (3) In sub-paragraph (2), “ supplied ” is to be construed in accordance with Part 1 of the Electricity Act 1989 (see section 64(1) of that Act). (4) In sub-paragraph (1)(m), “ smart diverter ” means a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances. (5) In sub-paragraphs (2) and (4), “ microgeneration system ” means equipment— (a) that generates electricity, and (b) that is itself an energy-saving material for the purposes of this Group.

Item No.

1A

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1A

The sale, or letting on hire, by a taxable person of any goods donated to him for— (a) sale, (b) letting, (c) sale or letting, (d) sale or export, (e) letting or export, or (f) sale, letting or export, if he is a profits-to-charity person in respect of the goods.

Item No.

2

Animal feeding stuffs.

Item No.

2

Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or some product similar in taste and appearance.

Item No.

2

Drained cherries.

Item No.

2

The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than— (a) distilled water, deionised water and water of similar purity, . . . (b) water comprised in any of the excepted items set out in Group 1. and (c) water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated. Note: “ Relevant industrial activity ” means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.

Item No.

2

Newspapers, journals and periodicals.

Item No.

2

The supply to a charity of— (a) wireless receiving sets; or (b) apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette, being goods solely for gratuitous loan to the blind. Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.

Item No.

2

The supply in the course of the construction of— (a) a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose; or (b) any civil engineering work necessary for the development of a permanent park for residential caravans, of any services related to the construction other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.

Item No.

2

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Item No.

2

The supply of services consisting of the making of arrangements for— (a) the export of any goods ...; (b) a supply of services of the description specified in item 1 of this Group; or (c) any supply of services which is made outside the United Kingdom . Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.

2

The supply, repair or maintenance of a qualifying aircraft or the modification or conversion of any such aircraft provided that when so modified or converted it will remain a qualifying aircraft.

Item No.

2

Houseboats being boats or other floating decked structures designed or adapted for use solely as places of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.

Item No.

2

The supply, by a member of the London Gold Market to a Central Bank, of gold held in the United Kingdom.

2

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise, for domestic or their personal use, of— (a) medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury; (b) electrically or mechanically adjustable beds designed for invalids; (c) commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance; (d) chair lifts or stair lifts designed for use in connection with invalid wheelchairs; (e) hoists and lifters designed for use by invalids; (f) motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than 11 other persons; (g) equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a disabled person; (h) parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above; (i) boats designed or substantially and permanently adapted for use by disabled persons.

Item No.

2

The supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement, of goods or services in the course of giving effect to that arrangement.

2

The donation of any goods for any one or more of the following purposes— (a) sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods; (b) export by a charity or such a taxable person; (c) letting by a charity or such a taxable person.

Item No.

2

The supply to a person for use otherwise than by employees of his of protective boots and helmets for industrial use.

2

Relevant supplies of energy-saving materials by a person who installs those materials in — (a) residential accommodation, or (b) a building intended for use solely for a relevant charitable purpose. ....

Meaning of “residential accommodation”

2

(1) For the purposes of this Group “ residential accommodation ” means — (a) a building, or part of a building, that consists of a dwelling or a number of dwellings; (b) a building, or part of a building, used for a relevant residential purpose; (c) a caravan used as a place of permanent habitation; or (d) a houseboat. (2) For the purposes of this Group “ use for a relevant residential purpose ” has the same meaning as it has for the purposes of Group 1 in Schedule 7A (see paragraph 7(1) of the Notes to that Group). (3) In sub-paragraph (1)(d) “ houseboat ” has the meaning given by paragraph 7(3) of the Notes to Group 1 in Schedule 7A.

2A

The supply of parts and equipment, of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in,— (a) the propulsion, navigation or communication systems; or (b) the general structure, of a qualifying ship or, as the case may be, aircraft.

2A

(1) The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if— (a) the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3), (b) P is a disabled person to whom paragraph (4) applies, and (c) the vehicle is supplied for domestic or P's personal use. (2) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it. (3) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if— (a) it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and (b) the adaptation is necessary to enable P to travel in it. (4) This paragraph applies to a disabled person— (a) who usually uses a wheelchair, or (b) who is usually carried on a stretcher.

2B

The supply of life jackets, life rafts, smoke hoods and similar safety equipment for use in a qualifying ship or, as the case may be, aircraft.

2B

(1) The supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person to whom paragraph (3) applies, for domestic or the person's personal use. (2) A motor vehicle is a “ qualifying motor vehicle ” for the purposes of this item if it is designed or substantially and permanently adapted to enable a disabled person to whom paragraph (3) applies to travel in it. (3) This paragraph applies to a disabled person— (a) who usually uses a wheelchair, or (b) who is usually carried on a stretcher.

3

Seeds or other means of propagation of plants comprised in item 1 or 2.

3

Beverages chargeable with alcohol duty under Part 2 of the Finance (No. 2) Act 2023 and preparations thereof.

3

Candied peels.

3

Children’s picture books and painting books.

3

The supply to a relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into— (a) a building or part of a building designed as a dwelling or number of dwellings; or (b) a building or part of a building intended for use solely for a relevant residential purpose, of any services related to the conversion other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.

3

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3

(a) The supply to and repair or maintenance for a charity providing rescue or assistance at sea of— (i) any lifeboat; (ii) carriage equipment designed solely for the launching and recovery of lifeboats; (iii) tractors for the sole use of the launching and recovery of lifeboats; (iv) winches and hauling equipment for the sole use of the recovery of lifeboats. (b) The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats. (c) The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above. (d) The supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat. (e) The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.

3

The supply of such services as are described in paragraph 1(1) or 5(4) of Schedule 4 in respect of a caravan comprised in item 1 or a houseboat comprised in item 2.

3

The supply to a disabled person of services of adapting goods to suit his condition.

3

The supply to an overseas authority, overseas body or overseas trader of jigs, patterns, templates, dies, punches and similar machine tools used in the United Kingdom solely for the manufacture of goods for export ....

3

The export of any goods by a charity ....

3

Protective helmets for wear by a person driving or riding a motor bicycle or riding a pedal cycle .

Meaning of “relevant supplies”

3

For the purposes of this Group “ relevant supplies ” means supplies made — (a) where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and (b) where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027 .

4

Live animals of a kind generally used as, or yielding or producing, food for human consumption.

4

Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.

4

Tea, maté, herbal teas and similar products, and preparations and extracts thereof.

4

Music (printed, duplicated or manuscript).

4

The supply of building materials to a person to whom the supplier is supplying services within item 2 or 3 of this Group which include the incorporation of the materials into the building (or its site) in question.

4

Transport of passengers— (a) in any vehicle ... designed or adapted to carry not less than 10 passengers; (b) by a universal service provider ; (c) on any scheduled flight; or (d) from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.

4

The supply to a charity of services of adapting goods to suit the condition of a disabled person to whom the goods are to be made available, by sale or otherwise, by the charity.

4

The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions.

Installation of heat pumps

4

For the purposes of item 1, “ installing energy-saving materials ” includes carrying out groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground source heat pump or a water source heat pump.

4A

Sports drinks that are advertised or marketed as products designed to enhance physical performance, accelerate recovery after exercise or build bulk, and other similar drinks, including (in either case) syrups, concentrates, essences, powders, crystals or other products for the preparation of such drinks.

5

Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.

5

Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof.

5

Maps, charts and topographical plans.

5

The transport of goods— (a) in the course of an importation from a place outside to a place within the United Kingdom, or (b) in the course of an exportation from a place within to a place outside the United Kingdom.

5

The supply to a disabled person or to a charity of a service of repair or maintenance of any goods specified in item 2, 2A, 6, 18 or 19 and supplied as described in that item.

5

The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for disabled persons.

Meaning of “use for a relevant charitable purpose”

5

For the purposes of this Group a building is used “for a relevant charitable purpose” if it is used by a charity— (a) otherwise than in the course or furtherance of a business, or (b) as a village hall or similarly in providing social or recreational facilities for a local community.

6

Pet foods, canned, packaged or prepared; packaged foods (not being pet foods) for birds other than poultry or game; and biscuits and meal for cats and dogs.

6

Milk and preparations and extracts thereof.

6

Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

6

Any services provided for— (a) the handling of ships, aircraft or railway vehicles— (i) in a port, customs and excise airport or international railway area, or (ii) outside the United Kingdom; (b) the handling or storage— (i) in a port, (ii) on land adjacent to a port, (iii) in a customs and excise airport, (iv) in an international railway area, or (v) in a temporary storage facility, of goods carried in a ship, aircraft or railway vehicle.

6

The supply of goods in connection with a supply described in item 3, 4 or 5.

6

Repair and maintenance of relevant goods owned by an eligible body.

6A

Air navigation services.

6ZA

Any services provided in an airport that is not a customs and excise airport for— (a) the handling of an aircraft, or (b) the handling or storage of goods carried in an aircraft, provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1).

6ZB

Any services provided in the United Kingdom for the handling of a railway vehicle on, or being prepared for, an international journey or for the handling or storage of goods carried on such a railway vehicle.

7

Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use— (a) in the domestic brewing of any beer; (b) in the domestic making of any cider or perry; (c) in the domestic production of any wine or other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023) .

7

Preparations and extracts of meat, yeast or egg.

7

The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which— (a) are wholly or predominantly devoted to advertising, or (b) consist wholly or predominantly of audio or video content.

7

Pilotage services.

7

The supply to a disabled person or to a charity of services necessarily performed in the installation of equipment or appliances (including parts and accessories therefor) specified in item 2 and supplied as described in that item.

7

The supply of goods in connection with the supply described in item 6.

8

Salvage or towage services.

8

The supply to a disabled person of a service of constructing ramps or widening doorways or passages for the purpose of facilitating his entry to or movement within his private residence.

8

The supply to a charity of a right to promulgate an advertisement by means of a medium of communication with the public.

8A

A supply to a charity that consists in the promulgation of an advertisement by means of such a medium.

8B

The supply to a charity of services of design or production of an advertisement that is, or was intended to be, promulgated by means of such a medium.

8C

The supply to a charity of goods closely related to a supply within item 8B.

9

Any services supplied for or in connection with the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register.

9

The supply to a charity of a service described in item 8 for the purpose of facilitating a disabled person’s entry to or movement within any building.

9

The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product or veterinary medicinal product where the supply is solely for use by the charity in such care, treatment or research.

10

The making of arrangements for— (a) the supply of, or of space in, any ship or aircraft; . . . (b) the supply of any service included in items 1 and 2, 3 to 9 and 11 . (c) the supply of any goods of a description falling within items 2A or 2B , or paragraph (d) of item 3.

10

The supply to a disabled person of a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaptation is necessary by reason of his condition.

10

The supply to a charity of a substance directly used for synthesis or testing in the course of medical or veterinary research.

11

The supply— (a) of services consisting of (i) the transport of goods to or from a place— (a) from which they are to be exported to a place outside the United Kingdom , or (b) to which they have been imported from a place outside the United Kingdom , (ii) the handling or storage of those goods at the place from which the goods are to be so exported, or the place to which they have been so imported , or (iii) the handling or storage of those goods in connection with their transport to or from that place, or (b) to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, item 6A, item 9 or paragraph (a) of item 10 of this Group.

11

The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by disabled persons— (a) in residential accommodation, or (b) in a day-centre where at least 20 per cent. of the individuals using the centre are disabled persons, where such provision, extension or adaptation is necessary by reason of the condition of the disabled persons.

12

The supply of a designated travel service to be enjoyed outside the United Kingdom, to the extent to which the supply is so enjoyed.

12

The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by disabled 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 disabled persons.

13

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13

The supply of goods in connection with a supply described in items 8, 9, 10 or 11.

14

The letting on hire of a motor vehicle for a period of not less than 3 years to a disabled person in receipt of a disability living allowance by virtue of entitlement to the mobility component , of a personal independence payment by virtue of entitlement to the mobility component, of an armed forces independence payment , of mobility supplement, of disability assistance for children and young people by virtue of entitlement to the mobility component or of disability assistance for working age people by virtue of entitlement to the mobility component where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.

15

The sale of a motor vehicle which had been let on hire in the circumstances described in item 14, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.

16

The supply to a disabled person of services necessarily performed in the installation of a lift for the purpose of facilitating his movement between floors within his private residence.

17

The supply to a charity providing a permanent or temporary residence or day-centre for disabled persons of services necessarily performed in the installation of a lift for the purpose of facilitating the movement of disabled persons between floors within that building.

18

The supply of goods in connection with a supply described in item 16 or 17.

19

The supply to a disabled person for domestic or his personal use, or to a charity for making available to disabled persons by sale or otherwise for domestic or their personal use, of an alarm system designed to be capable of operation by a disabled person, and to enable him to alert directly a specified person or a control centre.

20

The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 19.

541

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