- United Kingdom (UK) and European Union (EU) residents can claim VAT exemption on designated VAT exempt products by completing the VAT exemption form below.
- Customers outside the EU do not need to pay VAT. You will receive products zero rated so you will not be charged VAT.
- The price charged at the checkout is calculated on the basis of completion of the VAT relief form or your country of domicile.
What is VAT exemption?
Individuals with a disability don't have to pay VAT when they buy equipment that has been designed solely for individuals with a disability, or on the adaptation of equipment for their use.
Certain services provided to individuals with disabilities, including some building work to adapt a home and for the hire of disability equipment like wheelchairs, are also eligible for VAT exemption.
NB: not everything that is supplied to individuals with disabilities is zero-rated for VAT.
External guidance on VAT relief for individuals with disabilities:
Government document on VAT relief for individuals with a disability or a chronic illness:
(You can download the pdf file found on the above site here)
Current government guidance pages on VAT relief for individuals with disabilities:
Queries about VAT relief for those living in the UK (UK government VAT enquiries):
0845 010 9000.
VAT law states that you must be 'chronically sick or disabled' to 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) are terminally ill
- A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was not diagnosed with a chronic illness or disability.
Products eligible for VAT relief
A product or service must be supplied for the 'personal or domestic use' of an individual who is chronically sick or disabled to qualify for zero-rating.It must also be a product or service designed specifically for those with a disability or chronic illness.
Some examples of products that are zero-rated for VAT are:
- some medical and surgical appliances - like artificial limbs, for example
- electrically or mechanically adjustable beds
- chair or stair lifts
- computer software or hardware designed specifically for disabled people
- gadgets and devices that are designed solely to make everyday tasks easier for disabled people, like kettle tippers
- vehicles that have been adapted for use by a disabled wheelchair or stretcher user
Things not covered by this include:
- products and services used for business purposes e.g. a wheelchair for customers at a park
- products made widely available for a group of people to use e.g. a pair of crutches owned by a charity
Products and services supplied to people who are staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care e.g. crutches on loan from the NHS.
Products used by individuals with a disability, but not designed specifically for those individuals e.g. a bedside table.
Services eligible for VAT relief
Services that are eligible for VAT relief 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