Guidelines on the 0% VAT for disability aids & devices

Further to the introduction of the exemption (with credit) on supplies to recognised non-profit making organisations of devices and aids, including related goods, which are essential to compensate or overcome disability in humans (See MIT news 26 January 2024),  the MTCA has published guidelines which clarify the scope of the zero-rate. The document specifies which devices qualify for the zero-rate and the criteria to be regarded as a recognised non-profit making organisation for the purposes of the application of the zero-rate on the purchases.