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Your request has been received. We are currently closed, but a member of the team will contact you as soon as possible during normal working hours; Monday - Friday, 9am - 5pm.

VAT relief for disabled people

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. Also, you won’t be charged VAT on:

  • the installation and any extra work needed as part of this
  • repairs or maintenance
  • spare parts or accessories

The product and your disability have to qualify.

Qualifying products or services

Your supplier can tell you, but usually products designed or adapted for a disability qualify. For example, certain types of:

  • adjustable beds
  • stair lifts
  • wheelchairs
  • medical appliances to help with severe injuries
  • alarms
  • braille paper or low vision aids – but not spectacles or contact lenses
  • motor vehicles – or the leasing of a motability vehicle
  • building work like ramps, widening doors, installing a lift or toilet

How to get the product VAT free

To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:

  • you have a physical or mental impairment that affects your ability to carry out everyday activities, eg 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.

You’ll need to confirm in writing that you meet these conditions. Your supplier may give you a form for this.