VAT Relief

If you are disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use.

You will also not be charged VAT on the installation and any work needed as part of this, any repairs or maintenance and any spare parts or some accessories.

Usually, products designed or adapted for a disability will qualify. If a product qualifies for VAT relief, then it will state ‘with VAT Relief’ within the product information, so if you have a qualifying disability or long-term illness you do not have to pay VAT on these products.

For VAT purposes you have a disability or long-term illness if:

• You have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness.
• You have a condition that’s treated as chronic sickness, like diabetes
• You’re terminally ill

You do not qualify if you are elderly but not disabled, or if you are temporarily disabled.

You do not have to physically buy the goods in person. A parent, guardian, wife or husband can buy the goods and services for you, and VAT will not be charged.

When you place your order, you will need to complete a legally binding declaration about your disability or illness that may be required to be seen by HMRC.

It is an offence to make a false declaration

The information provided is kept confidential and is used only for the application of VAT Relief when making your purchase and VAT accounting purposes for HMRC.

More information can be found within the GOV.UK website or by telephoning HMRC National Advice Service on 0845 010 9000 or the VAT Disabled Reliefs Helpline on 0300 123 1073.