Medical and assistive devices are used to treat illnesses or reduce the effects of a disability or deficiency. GST and QST generally apply to these devices. However, in certain cases, the applicable tax is 0% and the devices are said to be zero-rated.
- Certain devices are unconditionally zero-rated, for example:
- blood-glucose meters or monitors,
- medical or surgical prostheses, such as hip prostheses and intraocular lenses,
- hearing aids,
- portable wheelchair ramps.
- Other devices are zero-rated on the condition that they are specially designed for persons with a disability, for example:
- communication devices designed to assist a person in coping with a vision, hearing or speech impairment,
- wheelchairs and walkers,
- patient lifters specially designed for persons with a disability,
- wheelchair ramps specially designed for access to motor vehicles.
- Other devices are zero-rated on the condition that they are supplied on prescription, for example:
- glasses and contact lenses,
- orthopedic footwear,
- devices designed to convert sound into light signals, for use by persons with a hearing impairment,
- devices for treating asthma.
