VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT.  This includes equipment that has been designed solely for disabled people, or on charges relating to the adaptation of equipment so they can use it. Also, VAT is not charged on certain services provided to disabled people, including some building work to adapt a disabled person’s home and the hire of disability equipment like wheelchairs. 

Goods and services on which you do not have to pay VAT are often referred to as ‘zero-rated’ or ‘eligible for VAT relief’. The rules about VAT relief for disabled people are complex. Not everything that is supplied to disabled people is zero-rated for VAT.

What proof do we need to provide?

In order to waive VAT on your install, the government requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.

In order to claim VAT relief we will ask you to fill out a simple form.

Who is eligible for VAT relief?

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 either:

• 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 is otherwise well and not disabled.

You can find out more about VAT relief for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there, you can call their Charities Helpline, which covers VAT relief for disabled people.

Telephone: 0300 123 1073

The helpline is open 8.00 am to 5.00 pm, Monday to Friday. It is closed at weekends and bank holidays.