Sch 8 Pt II para 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.