Welfare
- Building services for disabled people0%
- Burial or cremation of dead people, or burial at seaExempt
- Equipment for blind or partially sighted people0%
- Equipment for disabled people0%
- Funeral plans written under contracts of insuranceExempt
- Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids0%
- Mobility aids for the elderly5%
- Smoking cessation products — nicotine patches and gum5%
- Welfare services provided by charities at significantly below costOut of Scope