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The consultant asks whether her sensory enhancement products for persons with visual impairment may be taxed at the reduced rate of 4%. The DGT clarifies that the 4% rate requires the product to be classified as a prosthesis, orthosis, or implant and that the acquirer must have a disability equal to or greater than 33%.
Question posed: Application of the reduced rate of 4 percent of Value Added Tax to the supply of the described product.
The 4% rate applies to the supply of prostheses, orthoses, and surgical implants when the acquirer is a person with a disability equal to or greater than 33%, evidenced by official certification. If the product does not qualify as such, but is designed to alleviate or treat impairments for the personal and exclusive use of persons with visual impairment, the reduced rate of 10% shall apply.
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