A toilet seat assembly for the disabled, particularly those who are wheelchair bound with spinal chord injuries. The seat is fitted to a conventional toilet and is fixed or removably mounted in elevated position above the rim of the toilet bowl to provide lateral openings or clearance for the insertion of the user's hand to carry out perineal cleaning functions. The height of the raised seat is such as to promote easy user transfer from a wheelchair. A bracket for attaching the seat to the toilet bowl is supportive of arm supports for assisting the user on and off the seat.
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