VAT relief for disabled people
About the VAT Exemption Scheme
If you’re disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use. Also, you will not 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
Medical appliances to help with severe injuries
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, for example blindness
you have a condition that’s treated as chronic sickness, like diabetes
you’re terminally ill
You do not qualify if you’re elderly but not disabled, 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.