The VAT Knowledge Group has determined that a bra with a massaging effect to alleviate lymphedema symptoms is subject to the general VAT rate, not the reduced rate. The decision was made in response to a query about a taxpayer selling such a bra specifically for women who have undergone breast cancer treatment. Although the bra reduces lymphedema symptoms, it is not considered a bandage or orthopedic device, and therefore does not qualify for the reduced rate.
Source Taxlive
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