Items 1-40 of 632
- Ashby Raised Toilet Seat Item Code: MS13006Want it fast? Pick it up at our Store or choose Express Delivery in checkout.This is the smallest Ashby Raised Toilet Seat, measuring 50mm (2") in height can be easily fitted to most toilet designs thanks to its two adjustable fixing brackets.Express Delivery AvailableSpecial Price £5.95 with VAT Relief
Was: £44.39Save: £38.44Offer ends 2019-09-30
- Derby Raised Toilet Seat - 2 Inch Item Code: MS29893Want it fast? Pick it up at our Store or choose Express Delivery in checkout.
Offering excellent value for money, this Derby Raised Toilet Seat will really help to improve user confidence and independence.Express Delivery AvailableSpecial Price £7.95 with VAT Relief
Was: £74.19Save: £66.24Offer ends 2019-09-30
- Commode Chair Item Code: MS22477FREE ShippingWant it fast? Pick it up at our Store or choose Express Delivery in checkout.This Commode Chair is height adjustable and stackable; a neat and practical commode chair manufactured to exacting standardsExpress Delivery AvailableSpecial Price £37.95 with VAT Relief
Was: £45.29Save: £7.34Offer ends 2019-09-30
- Economy Male Urinal Item Code: MS10542Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The Economy Male Urinal is extremely lightweight and compact to ensure maximum discretion and ease of use.Express Delivery AvailableSpecial Price £1.85 with VAT Relief
Was: £3.95Save: £2.10Offer ends 2019-09-30
- Economy Toilet Frame - Width Adjustable Item Code: MS14907Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Economy Toilet FrameSturdy, height adjustable, free standing toilet frame supplied in white finish.Features plastic moulded arms supports for comfort.Slip resistant rubber ferrules for extra stability, also comes in a width adjustable frame.Floor fixing kit is available for these items.Width Adjustable Economy Toilet Frame Width between arms - 48 - 61cm (19 - 24")Arm height - 48 - 61cm (19 - 24")Footprint min - 59 x 47cm (23.1/2 - 18.1/2")Footprint max - 72 x 47cm (28.1/2 - 18. 1/2") Optional floor fixing kitExpress Delivery AvailableSpecial Price £19.95 with VAT Relief
Was: £23.99Save: £4.04Offer ends 2019-09-30
- The Smart Mobile Commode Item Code: MS29464FREE ShippingWant it fast? Pick it up at our Store or choose Express Delivery in checkout.The Smart Mobile Commode has four braked castors, removable arms and swing-away, lift off footrests. It has a comfortable overseat and the large, round pot has a lid to prevent spillage. The backrest can be easily removed (if necessary) for positioning over a toilet.SpecificationsMaximum user weight: 190kg (30st)Seat height: 480mm (19″)Width between arms 435mm (17″)Overall height 940mm (37″)Castors 130mm (5″) diameter.Express Delivery AvailableSpecial Price £83.63 with VAT Relief
Was: £98.39Save: £14.76Offer ends 2019-09-30
- Mowbray Lite Adjustable Toilet Frame with Seat Item Code: MS23803Want it fast? Pick it up at our Store or choose Express Delivery in checkout.
Raises the height of the toilet and provides additional support to make getting on and off the toilet easier - compatable with floor fixing kit to provide additional stability for users.Express Delivery AvailableSpecial Price £27.95 with VAT Relief
Was: £38.59Save: £10.64Offer ends 2019-09-30
- Economy Female Urinal Item Code: MS10543Want it fast? Pick it up at our Store or choose Express Delivery in checkout.This Economy Female Urinal is made from moulded clear plastic and offers great value for money.Express Delivery AvailableSpecial Price £1.85 with VAT Relief
Was: £2.89Save: £1.04Offer ends 2019-09-30
- Linton Mobile Commode (Without Footrests) Item Code: MS19743FREE ShippingWant it fast? Pick it up at our Store or choose Express Delivery in checkout.Linton Mobile Commode The Linton Mobile Commode has proven to be an excellent portable commode in service as a bathroom or bedroom commode. Now available in a long lasting chrome-plated finish as standard, the Linton Mobile Commode also features a padded cushion overseat and back, which are vinyl welded to reduce bacterial build up. The commode seat is manufactured from blow moulded ABS plastic for improved longevity, simple maintenance and cleaning. Four braked castors, detachable arms and a 'pram' style handle complete the standard features. Swing away detachable footrests are also available for this mobile commode. Details 190kg (30 stone) weight limit. Designed to fit over most WC units Detachable arms as standard. Tough unbreakable blow moulded top as standard Removable vinyl moulded padded cushion (to BS 5852) Four braked castors. Buffers as standard to overseat to reduce movement Pram handle for carer Specification Colour: Grey, White & Chrome Height: 890 mm Width: 450 mm Depth: 490 mm Width Between Arms: 450 mm Footprint (WxD): 515 x 570 Depth Of Seat: 490 mm Overall Height (To Top Of Pram Handle): 890 mm Height From Floor To Seat Underside: 470 mmExpress Delivery AvailableSpecial Price £92.30 with VAT Relief
Was: £108.59Save: £16.29Offer ends 2019-09-30
- Fixed Height Commode Chair Item Code: MS10061Want it fast? Pick it up at our Store or choose Express Delivery in checkout.
This sturdy metal commode feature padded upholstery on the seat & back.Express Delivery AvailableSpecial Price £28.95 with VAT Relief
Was: £49.89Save: £20.94Offer ends 2019-09-30
- Padded Toilet Seat Raiser - 2" Item Code: MS27367Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Padded Toilet Seat RaiserIf arthritic conditions or pressure problems make it difficult to negotiate the toilet then this luxury topper could be the answer. Luxury cushioned high grade foam with soft waterproof cover makes this ideal for those requiring pressure relief and added comfortSpecificationsSimple to use hook and loop attachmentFits most toilet seatsSoft wipe down coverDepth: 2" (5cm)Express Delivery AvailableSpecial Price £9.34 with VAT Relief
Was: £10.99Save: £1.65Offer ends 2019-09-30
- Male Urinal Item Code: MS16643Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The urinal bottle is clearly calibrated with graduated markings to enable accurate measurement of output.Express Delivery AvailableSpecial Price £2.45 with VAT Relief
Was: £3.39Save: £0.94Offer ends 2019-09-30
- Folding Commode Item Code: MS12261Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The Folding Commode is made from steel to ensure optimum strength and durability whilst also ensuring it is exceptionally lightweight.Express Delivery AvailableSpecial Price £25.95 with VAT Relief
Was: £41.66Save: £15.71Offer ends 2019-09-30
- Savanah Raised Toilet Seat - 10cms Item Code: MS14708Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The Savanah Raised Toilet Seat with a 10cm raise is lightweight, and made from a solid plastic construction, for strength and durability.Express Delivery AvailableSpecial Price £11.38 with VAT Relief
Was: £13.39Save: £2.01Offer ends 2019-09-30
- Commode Liners Item Code: MS30903Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Commode Liners offer a more hygienic, alternative to cleaning a commode pan after every use.Express Delivery AvailableSpecial Price £9.95 with VAT Relief
Was: £10.99Save: £1.04
- Mobile Commode With Detachable Backrest Item Code: MS16334FREE ShippingWant it fast? Pick it up at our Store or choose Express Delivery in checkout.Mobile Commode With Detachable BackrestFeatures12.5cms(5") swivel type brake castors fitted on rear.12.5cms(5") swivel type plain castorsDetachable BackPush handleFlame retardant upholstered over seat and backrestPlastic bowl - removableOptional Hook on FootrestsOptional - Perfection pan rackSpecificationsSeat Height 55 cm (22")Seat Width 44 cm (17")Seat Depth 47 cm (19")Width 52 cm (20")Height 98 cm (38")Depth 58 cm (23")Width Between Arms 45 cm (17")Weight of Product 13.1 kgs (29lbs)Maximum User Weight 155 kgs (341lbs)Express Delivery AvailableSpecial Price £95.28 with VAT Relief
Was: £112.09Save: £16.81Offer ends 2019-09-30
- Economy Bottom Wiper Item Code: MS24408Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The Economy Bottom Wiper holds onto both tissue paper and wipes so the user can wipe without having to twist or bend.Express Delivery AvailableSpecial Price £5.69 with VAT Relief
Was: £6.69Save: £1.00Offer ends 2019-09-30
- Carebag - Commode Liner (PK20) Item Code: MS20976Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Carebag - Commode LinerThe CareBag range of hygenic absorbent bags are the unique combination of an easy-to-close hermetic bag with a GelMax super-absorbent pad inside.Upon contact with fluids and materials, the active principles present in the pad will quickly solidify the conents.Designed and recommended to avoid commode soiling the Commode Liner should be placed over any commode bucket/potty.Once used, the liner can then be hermetically sealed and disposed of in regular wastes (as for diapers).This makes cleaning commodes a much easier process.Express Delivery AvailableSpecial Price £18.61 with VAT Relief
Was: £21.89Save: £3.28Offer ends 2019-09-30
- National Key Scheme (NKS) Tactile Radar Key Item Code: MS24407Want it fast? Pick it up at our Store or choose Express Delivery in checkout.These new NKS keys have been designed to encompass more users and allow ease of use.The Radar Key Scheme enables these disabled toilets to be locked, to prevent vandalism and misuse. All our Keys are 100% Genuine and quality tested. Toilets fitted with RADAR locks can now be found in shopping centres, pubs & cafes, parks & footpaths, airports & stations and many other locations across the UK.FeaturesExtremely tactileBow allows ease of useDisabled logoNational Key Scheme (NKS) identificationKey Ring holeBraille identification (NKS)Bright red bowExpress Delivery AvailableSpecial Price £3.54 with VAT Relief
Was: £4.16Save: £0.62Offer ends 2019-09-30
- Radar Key - Small Item Code: MS20740Want it fast? Pick it up at our Store or choose Express Delivery in checkout.This is Radar Toilet Key features a small head that can be kept inside a bag or pocket with ease.Express Delivery AvailableSpecial Price £2.90 with VAT Relief
Was: £4.98Save: £2.08Offer ends 2019-09-30
- Linton Raised Toilet Seat - Spare Brackets Pair New Type Item Code: MS22138Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Linton Raised Toilet Seat - Spare Brackets Pair New Type FeaturesCombines comfort with ease of use.Allows even weight distribution and eliminates pressure hot spots.Instullation is quick and simple using two screw adjusting brackets which completely dissasemble for cleaning purpose.Intergral slip resistant pads hold the seat firmly in place.May be autoclaved on cleaning cycles upto 80º.Express Delivery AvailableSpecial Price £5.26 with VAT Relief
Was: £6.19Save: £0.93Offer ends 2019-09-30
- Savanah Raised Toilet Seat With Lid - 10cm Item Code: MS14710Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The seat slopes downwards slightly from back to front, as to allow easier lowering and raising from the toilet, and has a splash guard to minimise soiling.Express Delivery AvailableSpecial Price £13.95 with VAT Relief
Was: £24.00Save: £10.05Offer ends 2019-09-30
- Savanah Raised Toilet Seat - 15cm (6") Item Code: MS14707Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Lightweight, all plastic construction, for strength and durability, the Savanah has a gently contoured surface for extra comfort. The seat slopes downwards slightly from back to front, so as to allow easier lowering and raising, and has a deep splash guard to minimise soiling. Resistant to stains and odours, it is fully sealed and easy to clean.The large rear cut-out on the Savanah gives clearance for the coccyx and, combined with the gentle downward slope of the seat, makes rear personal hygiene possible. The wide front cut-out also allows easier access for personal cleansing. The two L-shaped moulded plastic brackets , on the Savanah have bonded rubber non-slip buffers to keep the toilet seat firmly in position.These brackets can be easily adjusted to fit on most sizes and shapes of toilets, by the use of two large, fluted turning knobs. This makes fitting and removal of the seat very quick and easy. The Savanah has no front bracket, or front turning knob, to avoid snagging skin or clothes. The front is secured by a lip.SpecificationsOverall length: 15.7"(40cm)Overall width with brackets: 16.25"(41cm)Aperture: 10.5"x8.25"(27cm x 21cm)Height: 2"(5cm): Weight: 1.73lbs(785g)Height: 4"(10cm): Weight: 2.12lbs(965g)Height: 6"(3.2cm): Weight: 3.96lbs(1.8kg)Maximum user weight: 30stone(190kg)Express Delivery AvailableSpecial Price £15.99 with VAT Relief
Was: £20.29Save: £4.30Offer ends 2019-09-30
- Ashby Raised Toilet Seat - 6 Inch Item Code: MS13008Want it fast? Pick it up at our Store or choose Express Delivery in checkout.This 150mm (6") high Ashby Raised Toilet Seat is made from polyethylene and moulded as a one piece seat to reduce any hygiene issues and risks.Express Delivery AvailableSpecial Price £7.95 with VAT Relief
Was: £56.99Save: £49.04Offer ends 2019-09-30
- Newcastle Urine Collection 1x10 Item Code: MS29216Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Newcastle Urine Collection 1x10SteriSets Newcastle urine collection pack is an easy to use sample collection device for a small child or adult with limited mobility.The Urine sample is collected using the pads that are provided which are placed in the child’s nappy.Using the syringe the urine sample is extracted from the pad and then the sample s transferred to the specimen bottle.Pack Includes:1 x Syringe 5ml1 x Plastic Bottle 20ml2 x Uricol Collection Pads 21cm x 7cm1 x Instruction SheetPack Size: 10Express Delivery AvailableSpecial Price £20.99 with VAT Relief
Was: £24.69Save: £3.70Offer ends 2019-09-30
- Urine / Catheter Bag Floor Holder Item Code: MS24784Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The Urine or Catheter Bag Holder will accept all popular bags and can be used either freestanding or hanging from the edge of the bed or bed rail. Featuring an integrated upper clip to hold the inlet tube and a lower clip which angles the drainage tube upwards to prevent drips if the tap leaks. The plastic-coated frame is easy to clean.Plastic coated for easy cleaningIntegrated lower and upper clipsWide, sturdy base; use freestanding hanging from bedSuitable for most popular urine/catheter bagsColour: WhiteNet weight (kg): 0.28Product Dimensions (mm): 495x210x205Express Delivery AvailableSpecial Price £5.69 with VAT Relief
Was: £6.69Save: £1.00Offer ends 2019-09-30
- Ashby Raised Toilet Seat - 4 Inch Item Code: MS13007Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Ashby Raised Toilet Seats are available in three different sizes, with this being the 100mm (4") high version.Express Delivery AvailableSpecial Price £6.95 with VAT Relief
Was: £44.79Save: £37.84Offer ends 2019-09-30
- Disposable Urine Bag Item Code: MS16660Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Disposable Urine BagDesigned for the elderly and those with limited mobility, also handy for travelling, driving, camping and hiking. It contains a highly absorbant substance that solidfies urine, vomit or other liquids into gel. The bag then can be sealed after use. It is hygenic, odorless and will not leak.Specifications: Capacity: 500ccWeight: 42gPack of 2Express Delivery AvailableSpecial Price £2.37 with VAT Relief
Was: £2.79Save: £0.42Offer ends 2019-09-30
- Foldeasy Super Toilet Surround Item Code: MS25792FREE ShippingWant it fast? Pick it up at our Store or choose Express Delivery in checkout.Foldeasy Super Toilet SurroundThe super foldeasy toilet surround is a fully folding and height adjustable toilet frame.The frame folds in on itself easily for storage.Additionally, the frame features folding footplates which act as a counter weight when the user stands on them to give good stability, fitted with armrests to aid the user to sit and stand with greater ease and comfort.Optional carry bag availableSpecificationsWidth: 20"(51cm)Depth: 21"(53cm)Height: 24.5"-29"(62-74cm)weight: 11.02lbs(5kg)Maximum user weight: 25stone(160kg)Folded dimensionsDepth: 6"(15cm)Express Delivery AvailableSpecial Price £53.29 with VAT Relief
Was: £62.69Save: £9.40Offer ends 2019-09-30
- Ashby Raised Toilet Seats - Deluxe - With Lid - 2 Inch Item Code: MS11954Want it fast? Pick it up at our Store or choose Express Delivery in checkout.The Ashby Raised Toilet seat comes in one piece and in three heights and in one of three styles. The seat is constructed of materials with anti-bacterial properties and is easy to keep clean and sanitise. The seat will fit most standard toilet seats and comes in a choice of standard, super and deluxe. The contoured seat area distributes user weight for added comfort and the front of the seat has a wide frontal opening for ease of personal cleansing. The maximum user weight on this seat is 30 stones. The height on the seat is 2”, 4” or 6”. The Ashby seat will enable users to have added independence as standard toilet seats are often too low to raise up from should the user have mobility problems. This may be a permanent problem or even just after illness or operation meaning that it is inadvisable to raise up from a base which is lower than 90 degrees. The Ashby Raised seat will enable users to independently use toilet facilities and can be moved around from toilet to toilet – meaning that you never need worry about heights of conveniences when perhaps visiting family or overnight stays. Features Easy to clean Constructed of materials with anti-bacterial properties Deluxe (Includes Lid) Fits most standard toilets. Comfortable contoured seat area distributes user weight over a larger area and seat has a wide frontal opening for personal cleansing. Specifications Size: 375 x 390mm (14¾ x 15") Height: 50mm (2") or 100mm (4") or 150mm (6") Max User Weight: 30 st (190kg)Express Delivery AvailableSpecial Price £9.99 with VAT Relief
Was: £69.49Save: £59.50Offer ends 2019-09-30
- Bottom Wiper Item Code: MS10547This bottom wiper is designed to be used from the front and is an ideal aid for those with a disability or the elderly. The paper is easily removed after use.Special Price £5.95 with VAT Relief
Was: £11.99Save: £6.04Offer ends 2019-09-30
- Stacking Commode Replacement Black Toilet Seat Item Code: MS23300Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Express Delivery AvailableSpecial Price £4.75 with VAT Relief
Was: £5.59Save: £0.84Offer ends 2019-09-30
- Male Portable Urinal With Lid Item Code: MS26477Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Male Portable Urinal With Lid The Male Portable Urinal is a convenient, portable urinal designed specifically for male use. It is the ideal bedroom aid for users who are confined to bed and struggle to get to the bathroom. Available with or without a lid to guard against any unwanted spills. Re-usable and easy to clean. Specifications Ideal bedroom aid for those who struggle to get to the bathroom Re-usable and easy to clean Anti spill lid helps avoid unwanted accidents Depth: 10cm Height: 22.5cm Width: 13cm Net weight (kg): 0.095 Absorption: 800ml Capacity: 1000ml Colour: WhiteExpress Delivery AvailableSpecial PriceWas: £3.38Save: £1.24Offer ends 2019-09-30
- Bedroom Commode Chair Item Code: MS22009FREE ShippingThis attractively designed woven commode chair integrates subtly into virtually any home décor. The wipe clean weave is flexible and forgiving, giving ample support and comfort for the user. A vinyl covered foam seat pad is supplied, providing a comfortable chair when not in use as a commode. The moulded plastic seat is ergonomically shaped for comfort and also accommodates the easily removable pan, which is supplied with a lid and folding handle for ease of use.Seat height: 462mm(18")Seat width: 437mm (17")Seat depth: 437mm (17")Width at top: 519mm (20.1/2")Total height: 769mm (30.1/4")Base width: 562mm (22")Weight: 7kgMax User weight: 160Kgs (25 Stone)Special Price £139.90 with VAT Relief
Was: £178.49Save: £38.59Offer ends 2019-09-30
- Folding Bottom Wiper Item Code: MS10546The moulded plastic head features recessed serrations which allows it to securely grip paper. Made with a curved metal handle the Folding Bottom Wiper assists in reaching areas where wiping is difficult.Special Price £9.75 with VAT Relief
Was: £12.69Save: £2.94Offer ends 2019-09-30
- Savanah Raised Toilet Seat Spare Clamps (pair) Item Code: MS22829Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Express Delivery AvailableSpecial Price £5.18 with VAT Relief
Was: £6.09Save: £0.91Offer ends 2019-09-30
- U Shaped Commode Cushion Item Code: MS14997Want it fast? Pick it up at our Store or choose Express Delivery in checkout.Express Delivery AvailableSpecial Price £18.18 with VAT Relief
Was: £21.39Save: £3.21Offer ends 2019-09-30
- Radar Key - Large Item Code: MS20741Want it fast? Pick it up at our Store or choose Express Delivery in checkout.This pre-cut Radar Key features a wide, flat head that is extremely easy to grasp and turn, making it ideal for those with limited grip or strength.Express Delivery AvailableSpecial Price £3.49 with VAT Relief
Was: £4.98Save: £1.49Offer ends 2019-09-30
- Broadstairs Toilet Frame - Floor Fixed Item Code: MS19741FREE ShippingThe Broadstairs Toilet Frame is both width and height adjustable, offering maximum flexibility to users.The tubular steel frame conforms to BS 1224.The Broadstair Toilet Frame can be extended to suit most needs and, if required, a floor fixing kit is available for a more permanent installation.The frame is coated with a tough white polymer finish resistant to staining.Moulded support arms wrap around the frame for maximum strength and grip.The toilet frame dismantles easily for easy storage and transportation.Please Note: If you are buying the floor fixed frame you do not need to order the floor fixing kit.Please note when ordering check you have clicked on the correct option as this product has accessoriesDouble transom bar for strengthEpoxy coated frameSpecificationColour: White & GreyWeight: 3.85 kgMinimum Height: 65cm (25.5")Maximum Height: 80cm (31.5")Overall Width: 58-71cm (22.75 - 28")Max User Weight: 190Kgs (30St)Special Price £35.69 with VAT Relief
Was: £41.99Save: £6.30Offer ends 2019-09-30
VAT relief for disabled people in a nut shell allows chronically sick or disabled people to buy eligible items at 0% VAT thus saving them money. Full information about VAT relief can be found on the HMRC website by clicking here.
I'm buying for someone else can I still claim VAT relief?
Yes you can, during the checkout process simply choose "I am ordering on behalf of someone else who is chronically sick or has a disabling condition" & fill it out with the details of the applicant. Its very simple to complete please don't worry!
Who is eligible for VAT relief?
To be eligible for VAT relief the government says you have to fit the following criteria,
Charities – simply provide your charity number.
A person is ‘chronically sick or disabled’ if he/she is a person:
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- Who is terminally ill.
Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
What proof do we need to provide?
In order to waive VAT on your purchase, the government requires a simple self declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.
Its very easy to claim VAT relief, all we need to know is the name, address & disability of the person the item is for & what there chronic sickness or disability is. We don’t need a doctor’s letter or any reference numbers.
Which Items are eligible?
VAT Exemption only applies to certain items; these are items which have been designed to be used by someone who is chronically sick or disabled. Examples of such products are Mobility Scooters, Wheelchairs, Bath Lifts & many more daily living aids.
Things to Remember
We do NOT decide if an item is or isn’t exempt & we don’t make any more or less money if we charge you VAT or we don’t charge you VAT.
If you do not complete the VAT exemption form, or you are not eligible for VAT relief, we are obliged to charge you VAT on the whole of your order.
If you fail to return any VAT exemption forms to us we WILL charge your card for the outstanding VAT.
Not all of our products are eligible for VAT relief, so we are obliged to charge VAT for those products even after you complete this form.
Visit HM Revenue & Customs VAT for disabled people section