
1 
This Order may be cited as the Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 and shall come into force on 1st April 1992.
2 
Group 4 (Talking Books for the Blind and Handicapped and Wireless Sets for the Blind) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after paragraph (h) of item 1 the following—“
(i) the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above”.
3 
Group 10 (Transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after paragraph (b) of item 3 the following—“
(c) The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) or slipways comprised in paragraph (b) above.”.
4 
Group 14 (Drugs, Medicines, Aids for the Handicapped, etc) of Schedule 5 to the Value Added Tax Act 1983 shall be varied—
(a) by adding after paragraph (h) of item 2 the following—“
(i) boats designed or substantially and permanently adapted for use by handicapped persons”;
(b) by adding after item 10A the following item—“
10B 
The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons.”.
Gregory Knight
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
10th March 1992