Certain devices and articles are zero-rated if they are specially designed for persons with a disability or an impairment. The main ones are listed below:

• artificial breathing apparatus specially designed for use by persons with a respiratory disorder
• artificial limbs, teeth and eyes and laryngeal speaking aids
• auxiliary driving controls that are designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability
• blood coagulation monitors or meters specially designed for use by an individual requiring blood coagulation monitoring or metering, as well as the blood coagulation testing strips or reagents compatible with such apparatus
• blood glucose meters or monitors
• canes and crutches
• communication devices designed to assist a person in coping with a vision, hearing or speech impairment
• feeding utensils or other gripping devices specially designed for persons with impaired use of hands or a similar disability
• incontinence products such as briefs, liners, pads and underpads, and mattress covers, provided they are different from those intended for general use
• mechanical percussors for postural drainage treatment
• medical or surgical prostheses designed to be worn by or fitted to a person (such as a prosthetic hip joint)
• orthodontic appliances
• patterning devices (such as machines used for moving a patient's limbs, straps specially designed to be attached to a person's ankle or shoe and to act as mobility aids by helping the person to position his or her legs or feet)
• portable wheelchair ramps
• prone boards
• reaching aids specially designed to assist persons in coping with their specific disability, such as devices designed to help persons who have functional use of only one arm, or persons who can use their arms but have only partial use of their fingers and hands
• selector control devices specially designed to enable persons with a disability to energize, select or control household, industrial or office equipment
• specially constructed appliances made to order for persons who have a crippled or deformed foot or ankle
• toilet, bath and shower seats, and commode chairs
• wheelchair lifts
• wheelchair ramps specially designed for access to motor vehicles
• wheelchairs, walkers and chairs specially designed for persons with a disability

Devices for use in the home

Other devices are zero-rated if they can be used in a person's residence. Examples include:

• dialysis machines
• gastro-intestinal feeding tubes
• insulin infusion pumps, insulin syringes, insulin pens and insulin pen needles
• nebulizers
• respiratory monitors
• tracheostomy supplies