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