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VAT Exemption on Disability Products
Here are the rules regarding VAT exemption for disabled people. Find out when you can buy mobility products and daily living aids without VAT, and how to go about it.
Download a blank claim form here
There is a different VAT exemption scheme for people aged over 60, who aren’t classified as disabled. In this situation, you can have mobility aids installed at home with a reduced rate of VAT – 5%. There are more details here
Click here to go down to VAT rules about adapted vehicles
Disability or long-term illness makes some purchases free from VAT
If you are disabled or have a long-term illness, then you are eligible for buying some products without VAT for your own personal, domestic use. You aren’t eligible if you are elderly, frail but otherwise not disabled, and equally, you can’t claim if you have a temporary condition, such as a broken leg. It isn’t possible to claim exemption if you are buying for a number of people (for example, in a residential home), but you can claim if you are buying on behalf of someone else who meets the criteria, such as a parent buying products for the use of a child with a disability or someone buying for their partner. Charities may also be able to claim VAT exemption, when buying products that will be made available to a disabled person.
Products must be designed solely for use by disabled people
The other part of the equation is what type of products can be bought without VAT? The general rule is that products which are “designed for use solely by disabled people” can be exempt. Some building works to adapt property to meet the needs of the disabled occupant also qualify. Sometimes, it is quite clear that the product should be exempt: a wheelchair or access ramp, a hoist or converted car. But sometimes, it isn’t so obvious, and in these circumstances it is for the manufacturer to satisfy HMRC that their products are eligible for relief.
How do you make your purchase VAT exempt?
How do you get the products without paying VAT? You have to claim before you pay, and the supplier will then deduct the VAT from the price they charge you. Usually, this is done by completing and signing a form which states that you are eligible. Quite straightforward if you are buying from an online retailer or from a specialist mobility supplier, who are well used to guiding their customers on this subject. It is rather less easy in High Street stores, such as Boots, Argos and other large chains, who have to be sure that they are only supplying the correct products free of VAT to the appropriate customers – because HMRC puts this responsibility on them – when HMRC “won’t ordinarily provide a binding VAT ruling to a retailer or distributor on the eligibility of specific items for VAT relief”. When businesses can’t rely on the authorities to give them reliable guidance, it is not surprising that they tend to err on the side of caution, and certainly don’t seem to publicise the scheme. Little wonder that, as one of my correspondents said on the subject: “this is one of the best kept secrets in the country”.
Why so complicated?
One may well question the whole situation, where other VAT exempt goods are simply presented as such. Children’s clothes, books, educational materials, even, apparently, working dog food are all sold without VAT, and no-one has to prove their status to buy. How hard would it be to provide some straightforward guidance for retailers about which items were exempt, and then allow them to be sold to anyone, without people having to go through the procedure of asking for exemption and proving that they are entitled? I can’t really imagine that there would be a stampede of able-bodied people trying to buy zero-rated walking frames.
Repairs and servicing also eligible…
Don’t forget that product repairs are eligible for VAT exemption to the same extent as the original equipment. So, if your rise and recliner, mobility scooter or adjustable bed needs attention, and you meet the criteria for claiming exemption, make sure you do so!
Sometimes, suppliers are not sure about the procedure, and may not have the necessary form for you to complete. No need to worry, you can download a blank form here
VAT exemption on adapted vehicles
In 2017, the rules about buying a vehicle free from VAT changed.
There is a limit of one vehicle purchase every three years.
For regular wheelchair users, there is zero-rate VAT on the supply of a vehicle that has been designed for a wheelchair user to travel in it, or has been substantially and permanently adapted in order for a wheelchair user to travel in it.
If only minor alterations are required to enable a wheelchair user to enter or drive a vehicle, then the vehicle wouldn’t be exempt, though the alterations would be.
It is possible for someone else to be nominated to purchase a wheelchair accessible vehicle free from VAT on behalf of the disabled wheelchair user. The vehicle must be primarily for the domestic and private use of the disabled person, and the person buying it must have a close relationship with them, such as partner, parent, child or carer, and live nearby.
People who use mobility scooters, or who only use a wheelchair occasionally or on a short-term basis, do not qualify for the VAT exemption on purchasing a vehicle.
For anyone who is disabled, but not generally a wheelchair user, the supply and fitting of adapted driving controls is exempt from VAT – but not the vehicle itself.
A declaration must be completed at the time of the purchase, and provided to HMRC by the seller.
There is a penalty for making a false declaration of eligibility.
Article ends – click to return to top or check out related resources below
Further reading and resources
There is full information about VAT exemption on the Gov.UK website (external link will open in a new browser window)
82 Replies to “VAT Exemption on Disability Products”
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I am disabled with parkinsons i need my ford car to keep me mobile can i claim VAT back on repairs?
Hello
If your car is adapted to take account of your condition, then you can ask for repairs to the adaptations to be free from VAT. But if it is a standard vehicle, you would have to pay VAT in the usual way.
In any case, I’m afraid you can’t claim the VAT back once it has been paid. You have to ask for it to be taken off before paying the bill.
Best wishes, Frances
Hi
We are looking to construct a step into our property to aid access as advised by the Occupational Therapist. I understand that the construction of a ramp would be VAT exempt but would a step also qualify for zero rated VAT on these works?
Thank you for your help.
Hello Kerry
VAT exemption on works in the home includes “the cost of adapting something for a disabled person”. So if you or someone in your household is disabled and your OT has advised that adding a step is necessary for access, I should say that the work would constitute an adaptation and therefore be exempt from VAT.
Best wishes,
Frances
Thank you so much for your help, it’s much appreciated.
Hi I have an extension ( bedroom and wet room) built specifically for disabled child. The original build was vat free but the floor now needs replacing would this be vat free?
Hello Paula
I haven’t been able to find any specific guidance on this. However, as a principle, repairs and maintenance are VAT exempt to the same extent as the original equipment. I suggest that you talk to the company who are installing the floor, and check whether replacement is also exempt.
Best wishes, Frances
I am registered disabled with a long term disability. my vehicle is a purpose built WAV [wheelchair adapted vehicle] this was converted from new. it is registered as a disabled vehicle and is not liable for road tax. i need a new clutch fitted i believe i maybe eligible to VAT exemption on the work. can you confirm this.
Hello Robert
Yes – repairs to your WAV are exempt from VAT in the same way that the vehicle itself is.
Best wishes, Frances
My father is registered disabled and has had modifications to his car so he uses hand controls, due to peripheral neuropathy. He thinks he is VAT exempt for services and MOT’s on the car, but I am not so sure. Are you able to answer this please as I can’t seem to find anything clear on the HMRC website?
Hello Janice
The adapted controls that have been fitted would be VAT exempt for repairs, servicing etc, but not the car itself. It would be different if your father drove a car that had been substantially altered, to make it accessible in a wheelchair, for example. In that case servicing and repairs of the vehicle would be exempt.
Best wishes,
Frances
Hi, I would like to install a through the floor lift in the house. I get pips as I have mobility problems. Would I qualify for VAT exemption
Hello Lorraine
Yes, if you are installing a lift to help you move between floors in your house because you have a disability, then you qualify for VAT exemption. Make sure that the VAT is removed before you buy, as you can’t claim it back afterwards.
Best wishes,
Frances
Hello
I am a regular wheelchair user, however I do not want a hoist in my car as I put my chair on the back seat, which leaves the boot for my dogs. I do require help with steering control as I have weakness in my left hand. Would this qualify me for a VAT exempt vehicle? Alternatively when driving for more than half an hour or if I go to a function or the day centre I get bad fatigue, if I was to buy a van and convert the back into a camper so I could use the toilet, make a brew and have sleep before going home could I have this VAT exempt? I would need the bed to be on some sort of motor to pull out itself, same with the toilet, but I am sure it is possible. Thanks
Hello Helen
Any adaptations to help you drive the vehicle are exempt from VAT, but not the vehicle itself, unless it is significantly altered (for example with ramped access for your wheelchair).
You might be able to get an adapted camper, which should be free from VAT – best to talk to a specialist supplier. I can’t make any particular recommendations as I have no knowledge of them, but Coachbuilt GB have been around for quite a while, at least.
Best wishes,
Frances
Hiya
Right okay, i’m in loops between HRMC/O2 as I want to end of it. HRMC said i am eligible to VAT refund off from O2. O2 said no not eligible.
I explained that I am profoundly deaf from birth, and I use apple iphone that had;
Sound Recognition, Facetime, Sensory Alerts. and use apps to text to speech for people or make notes on phone to show people when they do not understand me, Without it I would have more trouble to communicate to people, That is solely use by disabled people, (me).
O2 says iphone cannot be use solely use by disabled people?? but I am profoundly deaf.
I remember when I was in University year and I recieve Nokia communicator phone that had small computer on it, and there was no tax on it because I am profoundly deaf, That was from T-Mobile, but i could not get proof evidence because it was long time ago, in about 2004/2005!
I am in contract with O2, all i need is proof of those and show them in the shop, I wont be communicate with online disability o2 team because they do not get it at all.
HRMC said yes i should be but I cant get evidence from them because their chat live has been paused for months, so I am stuck with it.
Thank you and i look forward to hear from your advice.
Hello James
As I understand it, products are only exempt from VAT if they have been designed specifically for use by a disabled person. So an iPhone wouldn’t be eligible. If you bought additional software or accessories that helped with hearing loss, then those would be exempt from VAT.
If you say that HMRC has advised you that you can have an iPhone without VAT, I think your only hope is to go back to them and ask them to put it in writing so that you can show O2. If their online chat facility isn’t working, you could try email or even post?
Good luck and best wishes, Frances
Thank you Frances.
I understand iphone do help me out a lot… sound recongised does alert me a lots (doorbell/knocking/dog barking) so i’ll give it a try on O2 on this weekend and i’ll try to contact HRMC.
Have an great week
Any idea what is happening with it please? I have not heard from you since? I need it done soon as possible please.
This is very useful site.thank you.
I have chronic back pain for years. Didnt know much about PIP and ATW support but now I do 🙂 i have recently diagnosed with cancer and some shoulder mobility issues. Reaching plates from to top kitchen units is a big struggle. I would like to replace kitchen units to avoid top units and make the bottom units more user friendly (without cupboard doors but with pull out slide). Because of the rearangments we might need new flooring and decorating as well as leaver sink tap instead of standard turn on. How do we go about this? Do I need to take PIP statement to Howdens? What do I need to ask the contractor? We have provisional quote from Howdens.but not sure how much we will be VAT exempt? Zero Vat or 5% etc Disability exemptions are still mainly about mobility but some of us have problem standing reaching which is micro mobility. I didnt know about PIP and ATW while suffering for years until ladies at the pain management programme at the hospital shared info with me. Navigating PIP for the first time was nightmare. The system is geared well to inform us what we are due and how to pay, but the same system is not clear enough and transparent of what can be claimed so only those who are persistent or have help from their children access funds. The goverment should advertise more how disabled people can claim and ALWAYS have few exempes so we know how realistic and practical legal and eligible the support is. Hence why your asnwers Frances are so valuable! I dont know what I dont know unless it is shared with me so I would be grateful for any additional advice please.
You’re so right Gloria – you don’t know what you don’t know!
Ask the kitchen contractor about providing any adapted elements of your kitchen free from VAT. But I’m afraid most of the kitchen isn’t eligible, even though it makes life easier for you as a disabled person.
There is quite a bit of detail on the government website here:
https://www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp23000 (external link will open in a new browser tab or window)
When it comes to claiming VAT exemption, you just have to fill in a simple form stating that you have a disability and the equipment you are buying is for your own use. The supplier should have one for you, otherwise you can download one from the link on this page.
Good luck and best wishes,
Frances
Hiya
We’re looking to buy a second car that is usable by both my husband who is wheelchair bound and myself. He already has a motability car but currently he can’t use my car at all as its a manual and can’t have hand controls fitted. Are we able to buy a second car vat free that we both use?
Hello Tara
The VAT rules on vehicles are a bit different. Essentially, a person can purchase one wheelchair accessible vehicle (WAV) every three years. For vehicles which are not WAVs but have adapted driving controls, you pay VAT as normal on the car, but buying and fitting the controls is exempt from VAT.
Best wishes, Frances
Oh this is confusing.
I am about to replace a bathroom for one designed for my wife who has cognitive and physical disabilities as a result of a brain injury. She can no longer use the bath because frankly I am now unable to help her in and out – I am 69 with complications due to prostate cancer. So I need a walk in shower for her, wet room style, shower seat, raised loo, grab rails – etc etc. My installer says they can zero rate the ‘work’ but not the supplies that they get from Victorian Plumbing, because they have to pay VAT to Victorian Plumbing. The VAT element for the goods is not insignificant for me as retired etc. Can the same self declaration I would use to get the work done VAT free be used by the installer to get the supplies provided VAT free?
Hello Chris
I think that you would have to buy the products required yourself, in order to get them exempted from VAT. The two basic requirements from HMRC are that the products are required because of a disability and the person is buying them for their own use at home (or in your case, you are buying for your wife’s use).
If the installer tells you what is required, you will be able to ask Victorian Plumbing to sell them to you without VAT.
Best wishes,
Frances
Hello, I’m trying to clarify if we can claim VAT exemption for the new bathroom we are currently being quoted for. We need to replace our over bath shower with a separate walk in one due to our adult daughter having mobility problems due to ‘Long Covid’ – whilst doing this we also want to replace the bath with non slip one with grips and a higher toilet. Whilst doing this we will really have to completly redecorate due to the repositioning etc. Obviously we don’t know if the problems due to Covid are permanent but they have lasted 2 years. She also has Type 1 Diabetes which we know makes her excempt for some specific items used to manage that condition, but it doesn’t really effect her use of the bathroom. Would we be excempt on the basis of Covid, Diabetes, both or neither? Our builder has sent us the forms but I’m not sure where we stand.
Thanks
Hello Carolyn
That’s an interesting question. It seems to me that Long Covid should qualify your daughter for VAT exemption, as a long-term condition, alongside the diabetes. You can’t know how long her symptoms will last, but as you say, it has been two years already… I would mention both conditions on the form.
Best wishes,
Frances
I am funding adapting the toilet at our local place of worship, so that my hoist-using daughter can then attend services etc, which she currently can’t. This will involve some actual building work (removing a wall), plumbing (moving the toilet), installing a hoist and purchasing some kind of changing bench, either wall-mounted or free-standing.
I’m used to all such purchases being VAT-exempt in her name, but will this still be the case if we’re buying stuff for somewhere else? (place of worship is a registered charity). Changing bench may be used as a baby change, but hoist etc will be just her.
Thanks.
Hello Karen
In order to qualify for VAT exemption, the installation would need to be in your home. However, I believe that the charitable status of your place of worship means that VAT exemption could be claimed on that ground. They will be providing facilities specifically for your daughter, which looks like a legitimate reason to claim exemption. There is more information on the government website: https://www.gov.uk/guidance/vat-relief-for-charities-on-goods-and-building-work-for-disabled-people (external link will open in a new browser tab or window)
Best wishes, Frances
I think I have already sent this question but I am not good at this. I want to buy a class 3 mobility scooter from Green Energy they insist I can get VAT exemption by simply signing a declaration on delivery that I have arthritus and I need not supply medical proof of this. I am 75 years old , one visit to my GP has confirmed I have the start of arthitus in one knee and I can only walk slowly as I have some balance problems. A scooter would help considerably. I could not, at the moment, be registered disabled nor would I attempt to do this. I am not trying to claim benefits. I pressed Green Energy on this matter and they still insist I am not committing fruad. The scooter would be used regularly and for domestic and pleasure only. Can advise please?
Hello John
Your difficulties with walking certainly justify a mobility scooter, and you would not be committing fraud by signing the declaration that you have arthritis. There is no need to be registered disabled.
So go ahead and order your scooter with a clear conscience! I hope you find it useful and enjoyable.
Best wishes, Frances
My mother has peripheral neuropathy in both feet and has problems with balance and mobility that is getting worse it is a chronic neurological condition. She has recently had her bathroom altered because she can no longer get into a bath. I have just paid the building supplier for the flooring and other supplies which i now understand are VAT exempt. Can i go back and ask them for a refund on the VAT?
Unfortunately not – if a person is exempt from paying VAT because of a disability, it has to be taken off the price before paying, you can’t claim it back afterwards. Some suppliers are better than others at making buyers aware of the situation…
Best wishes,
Frances
I’d like to know if gym / sports equipment is available for vat relief is treadmill exercise bike etc, for building up muscle tone and exercising with chronic arthritis
Hello
I’m afraid exercise equipment is not eligible for VAT relief, even though it is of benefit in managing your condition. This is because it is not designed solely for use by disabled people, which is one of the HMRC criteria.
Best wishes,
Frances
I realise this is an older post but I have just purchased a specialist cushion to wear (I am a fulltime wheelchair user) from mainland Europe which has just arrived with a large VAT bill. I have not paid it and it is currently being held hostage by DPD. I now understand i should have sent the original company the form to provide to customs in advance but has that ship (literally and metaphorically) sailed now, or will i still be able to fill in and provide the forms somewhere to ensure the randsom free release of my item?
Hello Katie
That’s quite a nasty shock, isn’t it? The honest answer is that I am not totally sure. However, guidance from HMRC is that you need approval from from the National Imports Reliefs Unit (NIRU) before you import the goods. You can email them on niru@hmrc.gov.uk or phone 0300 322 7065 on weekdays between 8 and 4 o’clock. The guidance does say that although you should claim relief at the time of import, they may accept a late claim and repay the appropriate charges – So fingers crossed!
Good luck and best wishes,
Frances
Hi, I want to do some work on my bungalow to make it easier for me to move around. I am disabled and receive the Higher Level of DLA. I want to knock down the wall between my dining room and kitchen so that i can move directly between the 2 rooms in my wheelchair without having to negotiate the 2 doors and hallway. Reading the HMRC docs it appears that even though this would be of enormous physical benefit to me it is not vat exempt. Am I correct?
Hello Keith
I am not sure that you are correct. The problem with HMRC is that guidance on VAT exemption is not totally clear. The work you are considering isn’t included on the list that they specifically exclude from VAT exemption, which is positive. I don’t know how much latitude there might be in looking at works for widening access. It might be a good idea to talk to a contractor who specialises in adaptation works, and see what they have to say.
Good luck!
Frances
Hello,
I need to create additional space to allow me to manage my condition, I have Cerebral Palsy and have a wheelchair.
In addition, now that there has been a move towards working from home I need more space to allow for my work equipment to be set up safely.
My only option give that my house is a small 1 bed is to put a log cabin or similar in the garden.
Is there any support/relief or grants I can get to help with this…. VAT relief, Access to work?
Hello Beth
I don’t think VAT relief will work, because it isn’t applicable to creating office space, unfortunately. May be worth exploring the possibility of a Disabled Facilities Grant https://www.independentliving.co.uk/advice/disabled-facilities-grants/ And also Access to Work, as you suggest. There is more about applying here: https://www.independentliving.co.uk/advice/access-to-work/
You should also take a look at the disability grants website to see if there’s anything else you might be able to apply for – perhaps a local charity, or one specifically for your condition or your occupation. https://www.disability-grants.org (external link will open in a new browser window)
Good luck and best wishes,
Frances
Is work to level and resurfacing the back garden pathways for wheelchair access, can it be VAT exempt for my husband who has multiple sclerosis.
Hello Anne
Some building alteration work that is required because of a person’s disability can be exempt from VAT. This includes adapting existing garden paths, but not creating new ones.
There is more information on the Government website https://www.gov.uk/guidance/vat-relief-on-certain-building-work-if-you-have-a-disability (external link will open in a new browser window)
Best wishes,
Frances
I would like a reply to my question about being tax exempt for making our back garden paths safe and suitable for my husband how has MS and is in a wheelchair
Hello Anne
I did reply to your original enquiry as follows:
Some building alteration work that is required because of a person’s disability can be exempt from VAT. This includes adapting existing garden paths, but not creating new ones.
There is more information on the Government website https://www.gov.uk/guidance/vat-relief-on-certain-building-work-if-you-have-a-disability (external link will open in a new browser window)
Best wishes,
Frances
Thanks so much Frances, my browser did not show your original reply at first, but now both received successfully. Yes, it is an existing pathway in the garden that needs widening levelling out as it’s become hazardous for him.
Best wishes
Anne
Diagnosed with MND and now full time in a wheelchair. We are wanting to convert a downstairs room for the hospital bed, hoist, outside door for access and a wet room. Will the labour and building materials be exempt from VAT? And if so how do we go about the builder bit charging us as he thinks this is a bit of a grey area.
Thank you
Hello Shirley
The guidance from HMRC is clear – having new facilities like this installed because of your disability qualifies for VAT exemption, and both labour and materials are included. There are more details on this page of the gov.uk website https://www.gov.uk/guidance/vat-relief-on-certain-building-work-if-you-have-a-disability (external link will open in a new browser window)
Hopefully this should reassure your builder. It is important to make sure that VAT is deducted before you pay any bills – you can’t claim it back afterwards. You can download and complete the exemption form on this page if your builder doesn’t have one of his own.
I hope this helps!
Best wishes, Frances
Please could you advise if we could get the vat back on a hot tub. It would be used by my husband that has copd and myself. I am registered as disabled with fibromyalgia and sever mobility and problems. It was suggested by a physio and doctor.
Hello
The situation around VAT exemption on a hot tub or whirlpool bath is a bit ambiguous, because HMRC themselves won’t provide any clear-cut guidance, and it is up to the supplier to satisfy HMRC that the reason for exemption is valid.
Broadly, outdoor hot tubs are not eligible, but an indoor whirlpool or spa bath could be – as long as it is custom-built to meet your needs. For example, with controls repositioned; additional jets in particular areas; an inline heater; etc. You need to talk to a specialist supplier, and they will be able to give you specific advice.
Best wishes,
Frances
My daughter has a disability, can she purchase a computer VAT exempt please?
Hello Tracy
Guidance from HMRC is that computers can only be bought VAT free when they are sold as part of an assistive technology system. This involves pre-installing additional specialist software specifically required by the disabled individual making the purchase, allowing the complete system to be defined as designed solely for use by that disabled person.
Best wishes,
Frances
my husband suffers from Alzheimer’s. I am his carer. He has difficulty with walking. I want to buy a wheelchair for him. Just wondering if its VAT exempt?
Hello Mary
Yes – just make sure you fill in the form to say it is a VAT-exempt purchase before buying. You can’t claim the VAT back if you pay it.
Best wishes,
Frances
We have a 15yr old who is non verbal autistic. Since March 2020 he’s had no school & will now not be returning as they won’t give him the education he requires including hydrotherapy which was essential to his education plan. We’ve considered trying to purchase a hot tub as he spent hours in one when we managed to get a holiday last Sept. Are there any circumstances under which we could apply for vat relief? Desperately trying to manage his anxiety & frustration and just looking at all options.
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I am a permanent wheelchair user and when trying to buy my latest car using the zero rated vat as I usually do my Audi dealer has stated that the fixed hand controls do not satisfy the substantial and permanent adaptions requirement. I have looked at VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002) for guidance but its not very clear. Any help?
Jason
Hi Jason
It is very difficult to offer advice in this situation, because as you say the government guidance is not clear and the dealer is responsible for justifying their decision to HMRC if they supply any product without charging VAT… so they are understandably cautious. Maybe you can find another motor dealer who is happy that the hand controls do constitute substantial and permanent adaptations? As you have previously bought cars zero rated, there clearly are dealers who are comfortable that this is the case.
Best wishes,
Frances
I have purchased a ex mobility wheelchair vehicle and wondered how I can claim vat exception for maintenance and repairs.
I see in an earlier post you say i need the original purchase invoice to prove the vehicle was supplied at zero vat rate. I have spoken to motability and they are unable to provide me proof due to data protection. Is there anyway around this.
As soon as you see the vehicle is is obviously adapted for a wheelchair user.
Any help appreciated.
Thanks
Hello Ian
This is what HMRC Has to say about VAT exemption in the circumstances:
“The repair or maintenance of an adapted motor vehicle can be zero-rated when the work relates to a vehicle (or an adaptation to a vehicle) that was eligible for zero rating when it was bought or supplied.
If you take the vehicle for repair or maintenance to a third party garage you will need to produce the original purchase invoice for the vehicle or adaptation to confirm that it had previously been supplied at the zero rate.
Suppliers that did not supply the vehicle will need to check the original invoice for the purchase of the vehicle to confirm that it was supplied at the zero rate. You should keep a copy for your records.”
Do you have your own purchase paperwork, showing that it was provided to you at zero-rate VAT? I fear that if you can’t demonstrate this, you won’t be able to claim exemption on repairs and maintenance.
Best wishes,
Frances
I have had back pain for over 20 years with a permanent displacement at L4 and L5. As I have got older the frequency of prescription level pain relief has increased and trips to the physio have increased. Having to sleep with body pillows to keep spine aligned etc. When not taking prescription level pain relief am taking OTC pain relief (paracetamol and ibuprofen).
Am now looking at an adjustable bed to improve sleep quality and reduce the reliance on medication.
Do you think this qualifies as a chronic back problem for the purposes of VAT exemption please?
Hello Jane
If your back pain has a substantial long-term, adverse effect on your ability to carry out normal day-to-day activities, then you would qualify for exemption. Make sure you get the VAT removed before you buy, as you can’t claim it back afterwards.
Best wishes,
Frances
I have recently had a new hip replacement and due to lack of Social Services involvement, have had a few grab bars fitted to make toiletries etc easier. I have now had the bill and the plumber has added vat to all items and the labour. Can I ask for him to knock this amount off the bill? I do not have any certificates to register this disablement – do I have to have one?
Hello Jane
You can qualify for VAT exemption if you have a permanent disability, but not if your mobility is impaired on a temporary basis, unfortunately.
Best wishes,
Frances
My husband is in a wheelchair. We are going to replace our front door to a 1m width door. As there are glass panels either side no brickwork will need to be knocked down. We have been advised that we do not qualify for vat relief as no building work is required. Is this correct.
Many thanks
Hello Jenny
The work of installing a wider door to accommodate a wheelchair user should be done free of VAT, irrespective of whether brickwork is involved. All the materials used and the labour should be exempted. Do make sure that VAT is taken off the bill upfront – you can’t claim it back subsequently if you have already paid it.
Best wishes,
Frances
Hi. I am diagnosed as having COPD and can only walk a short distance before getting breathless. I am about to buy a mobility scooter. Is this something that would be VAT zero rated?.
Hello Peter
Yes, a mobility scooter will be zero rated.
Best wishes,
Frances
I have a car which is heavily modified to enable me to drive it from my wheelchair. I bought it second hand and the dealer sold it to me free of VAT.
Will servicing and maintenance work also be free of VAT? If so, how do I arrange this with the garage?
Hello John
Yes – as you bought the vehicle free of VAT, maintenance and repair work should be the same, according to HMRC.
You will need to show the original purchase invoice to confirm that it was supplied at the zero rate.
The garage will probably ask you to fill in a declaration that you are eligible (i.e. you have a disability and the vehicle is for your own use).
You can download a blank from this page, if necessary.
Best wishes,
Frances
Thank you Frances – that is very helpful.
Hi Frances
Where exactly can I find the form to download, please?
Best wishes
John
Hi John
You can use this link:
https://www.independentliving.co.uk/Eligibility_Declaration_Disabled.pdf (pdf will open in a new browser window)
It is a two page form, with one part to be completed by the supplier and the other by the customer.
my mother needs a mobility chair to help her raise because of back problems. Will she be qualify for exemption and how much will it be?
Hello Carol
Yes – if your mother buys a rise and recline chair, she would not need to pay VAT. The current rate is 20%, and you can find the ex-VAT price by dividing the price including VAT by 1.2.
It is very important that she claims the exemption before buying, she can’t get the money back subsequently. The seller will ask her to complete a simple form confirming that she is eligible.
Best wishes,
Frances
Thank you that is very helpful
VAT exemption
Our 29 yr old son has dual diagnosis Down’s syndrome & autism; he also has a hole-in-heart
ASD was diagnosed some six years ago, during a period of severe depression when he didn’t leave the house… then wouldn’t even get out of bed… which lasted for 6+ months, until medication was prescribed.
We have worked hard, with a team of carers, to build him up from that so that he has been enjoying going out most days for activities.
He lives at home with us, his parents. His routine includes sailing, swimming twice a week plus a morning’s soak in a jacuzzi; he has 1+ hours soak in the bath every evening & would happily shower every morning if we didn’t keep up to watching him. He loves water.
A recent sensory assessment has been carried out by the Occupational Therapist and her Report details that water is essential to keep him calm & maintain his mental health & well-being.
A hot tub would not be something that we would ordinarily consider. But with restrictions such as they are for the foreseeable future, hot tub experience would help enormously. All swimming & access to the local jacuzzi is now not possible, and we are in isolation, so I am looking to purchase a hot tub for his use, sited in the garden. We could be isolated for a considerable time and we need to maintain his equilibrium.
I have been researching Hot Tubs; the brand of hot tub that we had experience of last summer at the Straker Lodge, Calvert Trust, Kielder, ‘bathing under the sky’, would be ideal. The company have them in stock, and could deliver within a fortnight… however they are very costly.
I have looked at the guidelines for exemption from VAT and find them ambiguous in that there is a list of reasons why a hot tub cannot be exempt – BUT – the same tub would be eligible for exemption if it is situated indoors. There is no leeway/consideration for the need for one for a person with sensory issues.
What would you advise?
Kind Regards JB
It’s a really difficult situation, Joan – I sympathise. Clearly, hot tubs are the sort of product designed for used by everybody, not specifically individuals with a disability. But equally clearly, in your case the tub is carrying out an essential therapeutic purpose for your son.
It is up to the supplier to satisfy HMRC about the validity of the reason for exemption, because HMRC themselves won’t provide any clear-cut guidance. Hence the problem of ambiguity.
I suggest that you contact the supplier that provides hot tubs for Calvert Trust, and get get their advice. It may be that with their extensive experience in this area, they are comfortable providing VAT exemption for you.
Good luck and best wishes,
Frances
Just posted a comment then saw this! Do we know who supplies the Calvert Trust?
Yes, ‘Bathing Under The Sky’.
We purchased the Hot Tub from ‘Bathing Under The Sky’ & we are very pleased with it… however, with woodburing stove to heat water, it needs a lot of attention – filling with water (this takes 12 hrs with our water supply); lighting the fire to get water to temperature (up to 8 hours of constantly refuelling); maintaining temperature; emptying (when the fire is out & firebox is cold) & scrubbing out – at least once-a-week; putting chlorine in & making sure it has disolved each session before use; lifting ash from firebox. Also, I have applied teak oil a couple of times to tub.
We did not succeed with our application for VAT exemption. the supplier’s accounatant said it was not within the rules of being VAT exempt and local MP advised basically that ‘rules are rules’ and that she wouldnt support us in challenging the decision.
Hello. I am Headteacher in a school for young people with complex additional support needs. We want to purchase a wheelchair accessible roundabout and swing. Are these VAT exempt ?
Hello Nicola
Based on guidance from HMRC, VAT exemption can be offered in two scenarios for inclusive playground equipment. Firstly, if it is being purchased by an individual with a disability or secondly if it is purchased by a charity on behalf of an individual with disability.
In both cases exemption applies only if it is purchased for an individual rather than for a group of disabled children.
Alternatively, if you are VAT registered, you can simply pay the VAT and then can reclaim it on your next VAT return.
Best wishes, Frances