4
In Part 2, insert at the end—
GROUP 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY
ITEM NO.
1
The supply of services of installing mobility aids for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.
2
The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.
NOTES:
Meaning of “mobility aids”
1
For the purposes of this Group “mobility aids” means any of the following—
a
grab rails;
b
ramps;
c
stair lifts;
d
bath lifts;
e
built-in shower seats or showers containing built-in shower seats;
f
walk-in baths fitted with sealable doors.
Meaning of “domestic accommodation”
2
For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings.