The following are included in the relief:

• any goods specially designed to be of educational, scientific or cultural help to people who are blind or partially-sighted;
• any goods specially designed to give educational, employment or social help to people with physical or mental disabilities; and
• spare parts, components, tools and accessories intended for such goods.

It does not include non-specialised goods imported for subsequent adaptation to make them suitable for use by disabled people.

As with scientific instruments, approval must be sought from HMRC’s NIRU.