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An entity inquired whether a toilet lifting structure, designed to assist people with reduced mobility, could be taxed at the reduced rate. The DGT ruled that this specific product is not included in the list of assistive products eligible for the 10% rate.
This ruling clarifies that specialized bathroom equipment for mobility assistance, unless explicitly listed, remains subject to the standard VAT rate of 21% rather than the reduced rate.
The tax team reviews your specific situation.
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