VRDP12000 - Carpets
Special carpets
Special carpets were considered under item 2(g) (see VRDP05100)
in the case of Vassall Centre Trust (LON/01/581). »Ê¹ÚÌåÓýapp Tribunal considered the VAT treatment of various supplies made to a registered charity providing fully accessible accommodation for various voluntary organisations offering services for disabled people. »Ê¹ÚÌåÓýapp carpeting throughout the building had been altered and adapted to assist partially sighted people.
»Ê¹ÚÌåÓýapp Tribunal Chairman stated:
“»Ê¹ÚÌåÓýapp carpets are coloured aubergine but have been adapted by having a light coloured strip (10-12â€� wide) along both edges until the doorway or access point is arrived at. This is to assist the partially sighted in moving about the building, »Ê¹ÚÌåÓýapp edges have different colours to identify different areas in the building. 95% of blind people have some residual vision. »Ê¹ÚÌåÓýapp darker areas are movement areas. »Ê¹ÚÌåÓýapp doorways must be kept clear. Colour contrast in the interior of the building is very important to make it safe for the blind to move around the building.â€�
In considering Item 2 he went on to say:
“However, we cannot see that the carpeting falls within any of the paragraphs of Item 2 and, specifically not paragraph (g) which is “equipment and appliances not included in paragraphs (a) to (f) designed solely for use by disabled persons�.