Guidance on VAT Relief for the Disabled

What is VAT relief for the disabled?

In December 2014, VAT Notice 701/7 was released, providing VAT exemption for the disabled when buying goods designed or adapted to aid their mobility. The terms for VAT relief for the disabled are as follows;

If you’re disabled or have a long-term illness, you won’t be charged VAT on products designed or adapted for your own personal or domestic use. Also, you won’t 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.

Who is able to claim VAT relief?

In broad terms, you can claim VAT relief if you’re disabled or have a long-term illness. HMRC describes these terms specifically as:

  • having a physical or mental impairment that affects your ability to carry out everyday activities
  • having a condition that is treated as chronic sickness, like diabetes
  • having a terminal illness

You don’t qualify if you’re elderly but able-bodied, or if you’re temporarily disabled, e.g. broken limb.

What products or services are eligible for VAT relief?

VAT Relief Hospital BedThe supplier will inform you if a product or service is eligible, but usually a product that is designed or adapted for a disability will qualify. Examples of such products are:

  • hospital profiling beds
  • pressure care products
  • riser recliner chairs
  • wheelchairs
  • patient transfer hoists

Services such as equipment installation or disposal are also eligible for VAT relief. However, delivery of goods is a non-VAT relievable service.

Can I prove the eligibility of another person when I am buying for them?

Often the person who will be using the goods is not able to undertake the purchasing process themselves. A relative or guardian is able to claim VAT exemption as long as they can prove the user of the goods is eligible for VAT relief.

How is VAT taken off the goods?

The supplier of the goods will charge you a price that is VAT exempt. This removes the additional complications of a refund from HMRC at a later date.

What evidence do I need to provide to prove my eligibility?

A simple declaration of the nature of your disability is sufficient, and is given by filling out a VAT relief form. When ordering with Alpine HC, a VAT relief form will be sent to you either by email or in the post before you make payment.

For more information on VAT Relief for the Disabled, please visit the Gov.uk website. Click here to visit now.