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An entity requested clarification on the VAT rate applicable to a vest containing internal beads that applies pressure to stimulate proprioception in people with functional disabilities. The DGT has determined that this product is not included in the list of goods eligible for a reduced rate.
The ruling confirms that sensory/proprioceptive aids that do not meet the specific legal criteria for reduced VAT will be taxed at the standard rate of 21%.
The tax team reviews your specific situation.
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