VAT relief on disability equipment and adaptations
No VAT on many products and some building work designed or adapted for a disabled person’s personal use.
What you get
You are not charged VAT on products designed or adapted for your own personal or domestic use, or on installation, extra work needed as part of this, repairs, maintenance, spare parts or accessories, if both the product and your disability qualify. Official examples include certain adjustable beds, stair lifts, wheelchairs, some medical appliances, alarms, braille paper or low vision aids (but not spectacles or contact lenses), motor vehicles or the leasing of a Motability vehicle, and building work such as ramps, widening doors, installing a lift or a toilet. You also do not pay VAT on qualifying goods you import for your own personal or domestic use.
Who can get it
For VAT purposes you are disabled or have a long-term illness if you have a physical or mental impairment that affects everyday activities, you have a condition treated as chronic sickness, or you are terminally ill. You do not qualify if you are elderly but not disabled, or if you are only temporarily disabled.
How to apply
You need to confirm in writing that you meet the conditions. Your supplier may give you a form. Ask the supplier before you buy. If you import goods, follow the HMRC wording and process on GOV.UK.