5% elderly rates

摘要

New 5% rates have been introduced for products which are supplied personally to persons over the age of 60, in order to assist with aspects of their frailty owing to age. These include such things as grab rails, and 'sit in' baths with sealable doors. The relief is only available on personal purchases, and not purchases by such organisations as nursing homes.This goes some way to addressing a gap in the VAT relief system which caused frail elderly people to have no VAT benefit unless they could otherwise be regarded as 'disabled'.