If you're disabled or have a long-term illness, you won't be charged VAT on products designed or adapted for your own personal or domestic use.
Who is eligible for VAT relief?
A purchase can only be exempt from VAT when all the following conditions are met:
- you have a physical or mental impairment that affects your ability to carry out everyday activities, e.g. blindness
- you have a condition that’s treated as chronic sickness, like diabetes
- you’re terminally ill
You don’t qualify if you’re elderly but able-bodied, or if you’re temporarily disabled.
For more information please read: VAT Notice 701/7: VAT reliefs for disabled and older people
What products are eligible?
Not all products are eligible for VAT exemption. Products which are eligible are clearly indicated and can only be sold VAT free if the above criteria are met. These may include the following:
- Wheelchairs, powerchairs and scooters
- Wheelchair accessible vehicles
- Adapted vehicles
- Vehicle adaptations, such as driving aids, swivel seats and wheelchair hoists and storage boxes
- Electrically or mechanically adjustable beds
- Toilet aids, such as commode chairs, commode stools and frames for sitting on or rising from a toilet
- Chair lifts or stair lifts designed for use in connection with a wheelchair
- Rise and recline chairs
- Emergency home alarm systems designed to alert a carer or control centre Incontinence products
- Some audio products (but not standard hearing aids)
- Some aids for partially sighted people (but not glasses or contact lenses) Medical appliances designed solely for the relief of a severe abnormality or severe injury
How to claim VAT relief?
If you meet the conditions above you can clam VAT relief by self-declaration. To do it simply tick the box at the checkout.