The backrest band is fixed to the handles and gives extra support and a greater feeling of safety when sitting on the rollator.
Lets Fly Rollator - Backrest Band VAT EXEMPT
To be eligible for VAT relief the UK Government says you must fit the following criteria:
A person is 'chronically sick or disabled' if he/she is a person:
With a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; with a condition which the medical profession treats as a chronic sickness, such as diabetes or stroke; or someone who is terminally ill.
Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as someone with a broken limb.
Charities only need to provide their charity number.