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A company has requested clarification on whether a toilet seat for persons with disabilities is subject to the reduced 10% VAT rate or the standard 21% rate. The DGT has determined that this product is not included in the list of support products eligible for the reduced rate.
This ruling clarifies the tax treatment for specific mobility aids, confirming that certain toilet seats do not qualify for reduced VAT rates, which may affect pricing and tax compliance for suppliers.
The tax team reviews your specific situation.
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