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VAT Exemption

Who is eligible for VAT relief
VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.

A person is 'chronically sick or disabled' if they:

have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
have a condition that doctors treat as a chronic sickness (like diabetes, for example) or
are terminally ill
A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was otherwise well and non-disabled.
Products that are eligible for VAT relief
A product or service must be supplied for the 'personal or domestic use' of a chronically sick or disabled person to qualify for zero-rating.

Some examples of products that are zero-rated for VAT are:

some medical and surgical appliances - like artificial limbs, for example
electrically or mechanically adjustable beds
chair or stair lifts
computer software or hardware designed specifically for disabled people
gadgets and devices that are designed solely to make everyday tasks easier for disabled people, like kettle tippers
vehicles that have been adapted for use by a disabled wheelchair or stretcher user

Things not covered by this include:

products and services used for business purposes
products made widely available for a group of people to use
products and services supplied to people who are staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care