VAT Relief for Disabled People (Zero-Rating on Disability Equipment)

Description

Zero-rates VAT (a 20% saving) on goods and services designed or adapted for a disabled person's personal or domestic use — e.g. wheelchairs, mobility scooters, hearing aids, adjustable beds, home adaptations like stairlifts/ramps/grab rails, and the installation/repair/maintenance of qualifying goods.

Eligibility summary

• Available across the whole UK (England, Scotland, Wales, and Northern Ireland).

Notes

The supplier zero-rates the sale at the point of purchase — there's no separate reclaim process for the buyer, unlike an income tax relief.

Requirement

You must have a physical or mental impairment with a long-term and substantial adverse effect on your ability to carry out everyday activities (or a chronic sickness), and be buying goods/services specifically designed or adapted for a disabled person's own personal/domestic use — not merely 'useful to have', and not for a business.

Qualifying items

Mobility aids (wheelchairs, scooters, walking frames), home adaptations (stairlifts, ramps, grab rails, adapted bathrooms — professionally installed; DIY purchases don't qualify), and other equipment (hearing aids, braille equipment, adjustable beds, hoists, riser-recliner chairs, commodes/bath lifts). An unmodified standard car is never covered, even if used by a disabled person — only vehicles specifically adapted for a disabled person's needs qualify, under separate rules (VAT Notice 1002).