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Further, if you return the chair back to the NHS you do not get the additions back or any financial renumeration. However, being the NHS they will continue to maintain and repair the chair free of charge.
It just seems to be a level of bazaarness to this set up. Maybe someone here might be able to share some NHS logic.
When I reflect a little, I have had certain treatments from private providers within the 'free health service' and some of the provision appears to be lacking in any compassion.
Also, if the modifications to the wheelchair are to suit a particular patient requirement, the wheelchair may not be reusable.
However, a seat riser and night lights would be perfect to sell on to a man or woman about town. Presumably VAT goes on that too?