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

• Citation: S.I. 1992/628
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 and shall come into force on 1st April 1992.

Section 2

Group 4 (Talking Books for the Blind and Handicapped and Wireless Sets for the Blind) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after paragraph (h) of item 1 the following—

(i) the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above

Section 3

Group 10 (Transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after paragraph (b) of item 3 the following—

(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) or slipways comprised in paragraph (b) above.

Section 4

Group 14 (Drugs, Medicines, Aids for the Handicapped, etc ) of Schedule 5 to the Value Added Tax Act 1983 shall be varied—

(a) by adding after paragraph (h) of item 2 the following—

(i) boats designed or substantially and permanently adapted for use by handicapped persons

(b) by adding after item 10A the following item—

(10B) The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped 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 handicapped persons.