VAT Relief on Mobility Products & Services

VAT is not charged on certain Goods & services provided to people with a Disability or Chronic Sicknesses, Goods and services on which you don't have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief.

The rules about VAT relief can seem a little complex as Not everything that is supplied to disabled people is zero-rated for VAT. Please do not worry, we have over 21 years’ experience in this matter and will help & guild you should you be unsure of your eligibility.

Are you eligible for VAT relief?

If you are 'chronically sick or disabled' then you will qualify for VAT relief.

A person is 'chronically sick or disabled' if they:

  • Have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
  • Have a condition that doctors treat as a chronic sickness (like diabetes, for example) or are terminally ill.

If you have a temporary injury like a broken leg you would not qualify, nor would a frail older person who was generally able-bodied, “Old age is unfortunately not eligible”

Examples of Products that are eligible for a VAT zero-rating include:

  • Stair Lifts
  • Rise & Recline Chairs
  • Mobility Scooters & Power Chairs
  • Electrically or Mechanically adjustable beds
  • Small Aids and devices that are designed specifically for people with a disability or chronic sickness IE Bath lifts, Kitchen aids etc
  • Wheelchairs & Accessories

Services that are eligible for a VAT zero-rating include:

  • The servicing, maintenance and installation of disability equipment
  • Adaptation work on equipment or appliances so a disabled person can use them
  • Some building alterations to a disabled person's home
  • The hire of qualifying disability equipment

How VAT reliefs work

As a supplier we are able to exempt you from vat on all qualifying products provided you meet the criteria above. Almost all our products are priced ex vat unless stated. You will be advised when paying if vat is applicable.

You will be asked to fill in a simple vat exemption form when paying. We may also E-Mail or send in the post a hard copy for you to sign and return. You can find an example of the declaration form in the 'VAT reliefs for disabled people' notice on the HM Revenue & Customs website.

As always we are here to help, if you have any questions please give us a call.