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
• 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 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
• communication devices specially designed for use by a person with a hearing, speech or vision impairment
• crutches and canes specially designed for use by a person with a disability
• 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
• wheelchair lifts
• wheelchair ramps specially designed for access to motor vehicles