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.