Switch adapted toys
However general toys and lighting are not able to be granted excemption.
The general rule is "Can the item be used or sold as a general use item for children or adults without a disability"
For example dark dens are used in nurseries and schools for children with and without special needs so this item would not qualify.
Whereas a toy with a specialist switch adaption would qualify.
Some guidance on this can be located on
Some key points are:
If you’re disabled or have a long-term illness, you won’t be chargedVAT on products designed or adapted for your own personal or domestic use. Also, you won’t be charged VAT on:
- the installation and any extra work needed as part of this
- repairs or maintenance
- spare parts or accessories
The product and your disability have to qualify.
3.1 Who can purchase zero-rated goods and services?
The zero-rating of goods and services for disabled people depends in part upon the status of the recipient - see paragraph 2.1. You can only zero rate supplies to:
- handicapped people - see paragraph 3.2
- charities - see paragraph 3.3
- certain eligible bodies - see paragraph 3.4
2Are all goods and services for disabled people zero-rated?
No, the table below provides a summary of the goods and services that can be zero-rated and where in this notice the details can be found.
|Goods or services||See section/paragraph|
|Adaptation of goods||5.3|
|Adjustable beds, chair lifts, hoists and sanitary devices||4.3|
|Auditory training aids||4.6|
|Building works -
ramps, doorways and passages,
bathrooms, washrooms and lavatories,
preparatory, restoration and making good
6.3 and 6.46
|Installation of goods||5.1|
|Low vision aids||4.7|
|Medical and surgical appliances||4.2|
|Other equipment and appliances designed solely for use by disabled people||4.5|
|Parts and accessories||4.8|
|Repair and maintenance of goods||5.2|