What is VAT Relief?
If you are purchasing a mobility aid for yourself or a loved one who is chronically sick or disabled, you may be eligible for VAT Relief. This means the product can be supplied VAT-free at a reduced price. We are transparent with our online prices, and most of our prices include VAT Relief unless otherwise stated, as some products are exempt from the scheme and must include VAT.
Am I eligible?
For VAT purposes, you are considered chronically sick or disabled if you have:
- A physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out everyday activities.
- A condition that the medical profession treats as a chronic sickness (a long-term health condition).
The term ‘chronically sick or disabled’ does not include someone who is only temporarily disabled or incapacitated, such as with a broken limb, or someone who is elderly but not chronically sick or disabled.
You do not need HMRC’s permission to declare that you are disabled or chronically sick, and our advisers cannot determine your status.
Some commonly accepted long-term health conditions include:
- Arthritis
- C.O.P.D.
- Dementia
- Diabetes
- Emphysema
- Heart Disease
- Stroke
How do I claim VAT Relief?
To claim VAT Relief, you will need to make a self-declaration confirming your eligibility when placing your order.
Online: At checkout, before proceeding to payment, select that you wish to claim VAT Relief, and enter your condition and name. The VAT will be removed before you move to the payment section. Ensure the price you see does not include VAT before making payment.
You do not need to send completed declarations to HMRC.
Do I qualify for VAT Relief if I am buying the item for someone else?
Yes, the same guidelines apply whether you are buying the item for yourself or someone else. However, the following are not eligible for VAT Relief:
- Goods used for business purposes.
- Goods supplied to or for an in-patient or out-patient of a hospital, or to or for a resident of a nursing or care home, where the goods are for use in the care or treatment provided in the hospital or nursing or care home.
Is VAT Relief available on everything?
No, VAT Relief is only available on products designed solely to meet the needs of people with one or more disabilities or long-term health conditions. This typically applies to many mobility and independent living aids.
For example, general-purpose equipment such as an air conditioning device, a lounge recliner chair, or an overbed table might benefit a disabled or chronically sick person but cannot be bought VAT-free because they are not designed solely for use by a disabled person. These products will be clearly identified online as including compulsory VAT.
For more information please visit this Government VAT Relief page.