VRDP05200 - Goods supplied for the use of disabled people [item 2]: domestic or personal use
The terms 鈥榙omestic鈥� and 鈥榩ersonal鈥� are not further defined in law therefore everyday meanings apply.
Domestic use
鈥楧omestic use鈥� means use in the disabled person鈥檚 private residence. This includes circumstances where an eligible charity makes goods available for the use of one or more disabled residents in a residential home.
Personal use
In the case of Aquakraft Ltd (2215), the Tribunal decided that personal use meant 鈥榩rivate or exclusive鈥� use.
The goods must be used specifically by an individual (or series of individuals), to use as they wish such as:
- shop mobility schemes which loan a wheelchair for the personal use of successive disabled persons. The equipment is returned after use and then issued to another user; or
- an induction loop system in an eligible charity building enabling a disabled person to switch their hearing aid to the 鈥楾鈥� position.
Zero-rating would apply in these circumstances, even if the charity did not know the identity of the user(s) at the time of purchase, because that charity was arranging for a succession of individual personal uses to take place.
Zero-rating does not apply when the equipment is to be made available for general use by a wider group of people.