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.”.