Who qualifies for VAT relief?

People who can qualify for VAT relief if they are “chronically sick or disabled”

They are classed “chronically sock or disabled” if:

• They have a physical or mental impairment which has long term sustainable adverse effect upon your ability to carry out everyday activities

• With a condition which a medical professional treats as a chronic sickness

• Are terminally ill

It does not include a frail elderly person who is otherwise able bodied or any person who is temporarily disabled or incapacitated.

What products are VAT exempt?

Products which are purchased for your personal or domestic use may be eligible for VAT relief, such goods include:

• Electrically or mechanically adjustable beds
• Electrically or mechanically chairs
• Electrically or mechanically stair lifts, hoists and lifters
• Sanitary devices
• Wheelchairs
• Bathrooms
• Alarms
• Building work; ramps, doorways etc
• Low vision aids
• Medical and surgical appliance
• Motor vehicles
• Parts and Accessories
• Repair and maintenance
• Mobility scooters
• Others – equipment which is designed solely for sue by disabled people will remain eligible for relief.

It is the designer or manufacturer who is able to determine whether the goods qualify for zero rating.

VAT relief on mobility products