VAT Relief, who is eligible?
To get a 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 don’t qualify if you’re elderly but able-bodied, or if you’re temporarily disabled.
You’ll need to confirm in writing that you meet these conditions. We will give you a form for this.
Eligible goods and services
Usually, all products designed or adopted for a disability qualify. For example, types of:
- Adjustable beds
- Riser-recliner chairs
- Stair lifts
- Medical appliances to help with severe injuries
- Wide fit shoes
- Building work like rams, widening doors, installing a lift or toilet