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As we get older, many of us find ourselves needing a little extra help, and mobility and health equipment can be expensive. What people often don’t realise is that you may be able to buy a lot of these items VAT-free – which means a 20% saving.
If you have a disability or are buying on behalf of someone who does, you don’t have to pay VAT on a wide range of products. From stairlifts and hoists to adjustable beds and emergency alarm call systems, the savings can add up to hundreds of pounds. We’ll explain what you need to do.
What’s on this page?
VAT relief is a government scheme that takes the tax off the price of certain goods that are designed to help people with disabilities or long-term illnesses, as long as it’s for personal use. It means you shouldn’t pay any VAT on those items with the discount applied automatically by the retailer.
Sarah Pennells, consumer finance specialist at Royal London, says the range of goods that qualify for VAT relief is extensive. “It includes computer equipment that’s sold as part of an assistive technology package and even certain building work in your home, such as a ramp, adapting a bathroom or installing a lift, for example,” she says.
The person using the equipment must meet HMRC’s definition of disabled. That usually means they have a condition that affects everyday life, such as limited mobility, arthritis, visual impairment or chronic heart or lung disease. Crucially, you don’t have to be registered as disabled or receive any benefits to qualify.
If you are buying something for someone else, perhaps because you are a carer, you can still avoid paying the VAT. You just need to fill out a simple declaration form with their details confirming they are eligible for the VAT relief.
“You won’t pay VAT on repairs or maintenance of eligible goods that were zero rated when you bought them,” a spokesperson for the Royal National Institute of Blind People (RNIB) told us.
To qualify, you must be buying something that has been specifically designed for someone with a disability or long-term condition. Examples include:
What items can qualify?
What items can’t qualify?
General-purpose items are not eligible, even if they are bought for or by a disabled person. These might include
Being over 60 doesn’t automatically mean you can get the full VAT exemption – you’ll still need a qualifying condition.
However, a lower 5% VAT rate can be applied to certain mobility aids for people aged 60 and over who are not disabled and therefore not entitled to the zero rate.
It applies to mobility aids that are supplied and installed in their home (which can be a shared home). Eligible items are:
The reduced rate only applies when the same supplier both provides and installs the product – supply-only purchases don’t qualify. “You don’t qualify for the lower VAT rate if you buy a grab rail, for example, and then install it yourself, ” adds Pennells.
Before you buy something, ask the retailer whether the item qualifies and how to complete the VAT-relief declaration. It should be a simple process that saves you a chunk of money.
If you qualify for VAT relief, you shouldn’t be charged it in the first place – the discount must be applied when you pay. A common myth is that you reclaim the VAT later – even some shop workers think that is the case.
Before you buy, whether it's online or in store, you’ll need to fill out a VAT relief declaration form. This confirms that you, or the person you are buying for, meets the eligibility criteria. You shouldn’t have to provide proof of your condition, but it’s not advisable to lie to get a discount – HMRC does check declarations.
This can be a simple process. In some cases, you might just tick a box at the online checkout or sign a quick form in store. You can download the form from the government website so you can have it ready when you are shopping. Once that’s done, the VAT is automatically removed.
“Some retailers don’t make this clear online, so it’s important to ask before you pay,” says Pennells.
If you run into difficulty, consider shopping around to buy the item from a retailer with a clearer policy on VAT relief.
If you’ve paid VAT on something that should have had tax relief, don’t worry as it’s usually simple to sort out. The key is to approach the supplier – not HMRC.
“If you’ve been charged VAT by mistake, go back to the retailer and ask for a refund, as HMRC won’t process these claims,” says Pennells.
Explain that the item should have qualified for VAT relief and ask them to refund the tax you wrongly paid. Hopefully you still have your receipt or order confirmation as these will help the retailer verify the sale and issue your refund.
Unfortunately, it isn’t always that simple. There is a huge gulf in knowledge about this VAT relief, and you may come up against someone who doesn’t understand your legal rights. If a retailer is unsure, you can refer them to the official guidance in HMRC's VAT Notice 701/7.
If you’re having problems getting a VAT refund, start by making a complaint to the retailer or supplier. You can also ask Citizens Advice for help understanding your position and what to do. They can also refer the case to Trading Standards if necessary.
It’s always worth fighting for your legal right to VAT relief, as it can save you a lot of money. For example, a power lift chair that helps you get up more easily could be £300 with no VAT, down from £360 with VAT. Or a wheelchair with a total price of £2,160 with VAT would actually cost you £1,800, saving £360.
There’s a lot of confusion around VAT relief on disability products, and it means many people miss out on savings that they are entitled to.
Here are some of the most common misunderstandings.
1. Myth: You qualify if you’re over 60
Fact: Age alone won’t get you VAT exemption. You must also have a disability or long-term health condition. However, a reduced 5% VAT rate is available for some home installed mobility aids if you’re over 60.
2. Myth: You can reclaim the VAT from HMRC
Fact: VAT relief must be applied at the checkout. You shouldn’t pay it in the first place; you can’t reclaim it from HMRC afterwards.
3. Myth: You need proof of your condition
Fact: You self-certify by signing a declaration confirming you qualify. You must tell the truth though as HMRC does check.
4. Myth: Only expensive items qualify
Fact: VAT relief applies to all sorts of products. It could be a grab rail or a white cane if it has been designed for disabled use.
5. Myth: Retailers always know how to apply the VAT relief
Fact: Sadly not, some shops and businesses don’t understand this law. If you can’t see a VAT-relief option, ask before paying. It’s far easier to get the price corrected at the checkout than to claim a refund later.
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