Machines and medical devices used to help, prevent, treat or monitor a person's condition or illness. The term 'materials' used in the regulated activity or by people employed by the service provider may refer to aids that could support a person's care, treatment, support, mobility or independence. For example, a walking frame, hoist, or furniture and fittings. It excludes machinery or engineering systems that are physically affixed and integrated into the premises. The definition of medical devices above does not include items such as sheets, curtains, pillows and towels.