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A company requested clarification on whether bed rails designed to prevent falls for persons with disabilities qualify for the reduced 10% VAT rate or the standard 21% rate. The DGT has determined that this product is not included in the list of assistive products eligible for the reduced rate and must be taxed at 21%.
Businesses providing assistive products for persons with disabilities must apply the standard 21% VAT rate to bed rails, as they do not meet the specific criteria for the reduced rate.
The tax team reviews your specific situation.
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