Unconditionally Zero-Rated Devices

The following devices and articles are zero-rated at all times, unconditionally, regardless of whether they are acquired by a consumer, a healthcare institution or a healthcare professional:

  • artificial limbs, teeth and eyes and laryngeal speaking aids
  • blood-glucose meters or monitors
  • blood-sugar or blood-ketone testing-strips, as well as any other article or product used for measuring glucose levels in
  • urine, urinary ketone and blood ketone
  • hearing aids
  • ileostomy and colostomy appliances (designed for persons who have had part of their intestines removed)
  • insulin infusion pumps, insulin syringes, insulin pens and insulin pen needles
  • lancets (devices that are used to penetrate the skin to obtain a blood sample)
  • mechanical percussors for postural drainage treatment, such as mechanical devices that pound on the chest of a person afflicted with cystic fibrosis to clear the respiratory passages, and chest wall oscillation systems
  • medical or surgical prostheses (such as hip prostheses and intraocular lenses)
  • orthodontic appliances to correct tooth misalignment and jaw malformation in order to enhance functionality (they can be either fixed [commonly called braces] or removable)
  • portable wheelchair ramps (that can be transported by one person)
  • urinary appliances and similar appliances that are designed to be worn by a person

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