The Barrier Free Living Specialists

Purchasing goods VAT-Free

You may be exempt from paying the VAT if you match the HMRC criteria and sign a declaration confirming your eligibility. Goods that can be bought VAT free because of your disability include:
· Vehicle adaptations which allow you to drive, help with access/egress from the vehicle or an adaptation which help stow your mobility product.
· medical and surgical appliances
· invalid wheelchairs and Mobility scooters
· equipment to aid the hard of hearing and low vision aids
· specialist beds, chair and stair lifts, rise and recline chairs and other lifting equipment and sanitary devices · goods that have been designed solely for disabled people
· computer equipment
· emergency alarm call systems
· boats
· parts and accessories

Eligibility declaration by a disabled person

For any of the products and services listed above to be sold VAT free a signed declaration must be signed stating that;

1)      The vehicle must be substantially and permanently adapted.

2)      The disabled person must use a wheelchair in order to be mobile(a person with a degenerative condition who only uses a wheelchair when the condition requires it also qualifies as a wheelchair user).

Please note there are penalties for making false declarations

Click here to download a VAT Declaration

If you are in any doubt as to whether you are eligible to receive a motor vehicle or services zero-rated for VAT you should consult VAT Notice 701/59 Motor vehicles for disabled people or contact the National Advice Service on 0845 010 9000 before signing the declaration.

 

GOV.UK EXPLANATION- VAT RELIEF FOR DISABLE 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