This article applies to selling in: United Kingdom
Wheelchairs (A_HPC_WHEELCHAIR)
What is this code used for?
This code is intended to be used for non-electric wheelchairs. A wheelchair is a chair that has four wheels to assist a person in moving from one location to another without the need to walk.
What kinds of products are typically included?
Items typically included within this product tax code include manually operated wheelchairs.
What kinds of products are typically excluded?
Items typically excluded from this tax product code are as follows:
- Electric wheelchairs
- Wheelchairs not designed for persons that require mobility assistance
- Mobility aids, such as crutches and walking sticks
- Wheelchair parts or accessories
| Product Taxability Rules | ||
|---|---|---|
| Country | Country Code | VAT Rate |
| Austria | AT | S |
| Belgium | BE | R |
| Bulgaria | BG | S |
| Croatia | HR | S |
| Cyprus | CY | R |
| Czech Republic | CZ | S |
| Denmark | DK | S |
| Estonia | EE | R |
| Finland | FI | S |
| France | FR | R2 |
| Germany | DE | R |
| Greece | GR | R |
| Hungary | HU | S |
| Ireland | IE | Z |
| Italy | IT | SR |
| Latvia | LV | R |
| Lithuania | LT | R2 |
| Luxembourg | LU | SR |
| Malta | MT | R |
| Netherlands | NL | R |
| Poland | PL | R |
| Portugal | PT | R2 |
| Romania | RO | R |
| Slovakia | SK | R |
| Slovenia | SI | R |
| Spain | ES | R |
| Sweden | SE | S |
| United Kingdom | GB | S |
| Legend | |||
| S | Standard Rate | R | Reduced Rate 1 |
| R2 | Reduced Rate 2 | SR | Super-Reduced Rate |
| Z | Zero Rate | ||
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Related articles
- Always Taxable at the Standard Rate (A_GEN_STANDARD)
- Audiobooks (A_BOOK_AUDIOBOOK)
- Dietary supplements (A_HPC_DIETARYSUPPL)
- General Baby Clothing (A_CLTH_BABY)
- General Children's Clothing (A_CLTH_CHILD)
- General Food Products (A_FOOD_GEN)
- Plant Fertilisers (A_OUTDOOR_FERTILIZER)
- Insecticides, Herbicides, and Fungicides (A_OUTDOOR_LAWNCONTROL)
- Printed books (A_BOOKS_GEN)
- Vitamins and minerals (A_HLTH_VITAMINS)
- Outside the scope of VAT (A_GEN_NOTAX)
- Personal Protective Equipment (PPE) Clothing (A_HPC_PPECLOTHING)
- Personal Protective Equipment (PPE) Masks (A_HPC_PPEMASKS)
- Sanitisers (A_HPC_PPESANITISER)
- Thermometers (A_HPC_THERMOMETER)
- Wheelchairs (A_HPC_WHEELCHAIR)
- Firewood and Outdoor Cooking Fuels (A_OUTDOOR_FUEL)
- Fizzy Drinks and Juices Unsweetened (A_FOOD_SODAJUICEUNSWEET)
- Corrective Contact Lenses (A_HPC_CONTACTLENSES)
- Corrective Glasses (A_HPC_CORRECTIVEGLASSES)
- Washable Female Hygienic and Other Sanitary Products (A_HPC_SANITARYPRODUCTSWASHABLE)
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