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A company asked whether a harness with handles for assisting people with reduced mobility to stand from bed or wheelchair could apply the reduced VAT rate. The DGT has determined that the general 21% VAT rate applies as the item is not included in the categories of support products or medical equipment eligible for reduced VAT.
Question posed: Applicable tax rate, for the purposes of Value Added Tax, to the supplies of this type of product.
The reduced rate of 10% applies to medical equipment and assistive products designed for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairments. The belt in question, designed to prevent injuries, is not included in the categories of the VAT Act nor in the annex of assistive products. Therefore, the supplies of this product are taxed at the rate of 21%.
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