VRDP27100 - Medical and surgical supplies: is the recipient 鈥榙isabled鈥�?
VRDP04100 explains how the term 鈥榙isabled鈥� is defined. Many people who purchase medical or surgical appliances, or have them fitted in a hospital, will not be 鈥榙isabled鈥�. People who are not 鈥榙isabled鈥� include those who:
- have been injured in a car accident and need plates or pins inserted into their legs; or
- are supplied with a collar for a few weeks to overcome 鈥榳hiplash鈥� injuries.
However, a person suffering from a kidney problem which necessitates renal dialysis would be 鈥榗hronically sick鈥�, and so a renal haemodialysis unit would be eligible for zero-rating if it was supplied for personal domestic use.