VAT Relief for Disabled People

The current VAT law provides tax relief for people who are chronically ill or disabled. This means that VAT will not be charged on certain goods.

Who qualifies for VAT relief?

You can only qualify for VAT relief if you are “chronically sick or disabled”

Your are classed “chronically sick or disabled” if:

You have a physical or mental impairment which has long term sustainable adverse effect upon your ability to carry out everyday activities
With a condition which a medical professional treats as a chronic sickness
Are terminally ill

It does not include a frail elderly person who is otherwise able bodied or any person who is temporarily disabled or incapacitated.

You will be asked to provide a written statement with each purchase confirming that you fulfil all criteria for eligibility.

Products which are purchased for your personal or domestic use may be eligible for VAT relief, such goods include:

Electrically or mechanically adjustable beds
Electrically or mechanically chairs
Electrically or mechanically stair lifts, hoists and lifters
Sanitary devices
Wheelchairs
Bathrooms
Alarms
Building work; ramps, doorways etc
Low vision aids
Medical and surgical appliance
Motor vehicles
Parts and Accessories
Repair and maintenance
Mobility scooters
Other equipments which are designed solely for use by disabled people will remain eligible for relief

It is the designer or manufacturer who is able to determine whether the goods qualify for zero rating.