Devices and Articles Designed for Persons with a Disability or Impairment

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

  • specially constructed appliances that are made to order for persons who have a crippled or deformed foot or ankle
  • artificial breathing apparatus that are specially designed for use by persons with a respiratory disorder 
  • 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
  • canes and crutches
  • communication devices that are designed to assist a person in coping with a vision, hearing or speech impairment
  • feeding utensils or other gripping devices that are 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 wheelchairs, walkers and chairs specially designed for persons with a disability
  • patient lifters that are specially designed for persons with a disability
  • patterning devices (such as machines used for moving a patient's limbs, straps that are 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)
  • prone boards
  • reaching aids that are 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 that are specially designed to enable persons with a disability to energize, select or control household, industrial or office equipment
  • toilet, bath and shower seats, and commode chairs
  • wheelchair ramps that are specially designed for access to motor vehicles

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
  • infusion pumps or intravenous apparatus
  • nebulizers
  • respiratory monitors
  • tracheostomy supplies

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