VRDP06100 - Adjustable beds [item 2(b)]: conditions to be met under item 2(b)

If the basic preconditions for zero-rating are met (see VRDP05000), then a supply can be zero-rated under item 2 (b) provided:

• it is a bed;
• it is electrically or mechanically adjustable; and
• it is designed for invalids.