VRDP05300 - Goods supplied for the use of disabled people [item 2]: exceptions to 'domestic and personal' use
An important precondition for relief in item 2 of Group 12 is that the goods must be supplied (or made available by an eligible charity) for a disabled person鈥檚 domestic or personal use.
Domestic or personal use
This term was considered in the Tribunal case Portland College (9815) where 鈥榙omestic or personal use鈥� means that:
鈥渢he user must be a specific person or persons to have the use of what was supplied鈥�. It did not extend to 鈥渁ll persons who care to use the equipment even if all such users are handicapped鈥�.
General use
An item of equipment, such as a stair lift, installed or made available in a public building, such as a museum, for the use or convenience of all disabled persons who might be using the building, would not qualify for relief under Item 2 of Group 12, because the charity is making an asset available in a public, non-domestic building for the general use of those who might need it.
However, we may consider a stair lift provided in a non-domestic building by a charity to be for personal use if the lift is restricted and made available only to disabled people in the building. For example, allowing only a key holder to operate the lift may allow personal use by specific people.
Business use
The phrase 鈥榙omestic or personal use鈥� also precludes business use. This means that if, for example, a self-employed blind person purchases a Braille embosser for a computer which he uses in his business, then that purchase cannot be zero-rated.