VAT Relief for Disabled People
VAT Relief for Disabled People: What You Need to Know
If you’re disabled or have a long-term health condition, you may not need to pay VAT (Value Added Tax) on certain items or services. This is called VAT relief, and it can save you money when buying things designed to make life easier for you.
This guide explains VAT relief, who can get it, and how to use it.
What is VAT Relief?
VAT relief means you don’t have to pay the 20% VAT normally added to certain products or services. It only applies to specific items and services designed for disabled people or people with long-term health conditions.
Who Can Get VAT Relief?
You can get VAT relief if:
- You’re disabled or have a long-term health condition, such as:
- A physical or mental disability that makes everyday tasks harder (e.g., walking or washing).
- A long-term illness like arthritis, cancer, or diabetes.
- A terminal illness.
- The item or service is for your personal use.
You don’t need a certificate or proof of your disability. You’ll simply need to tell the supplier that you qualify.
Where to Get Help
If you’re unsure about VAT relief or need support:
- Visit the Government VAT Relief website.
- Ask for advice from Citizens Advice or a disability organisation.
What Can You Get VAT Relief On?
Products That Qualify:
- Mobility aids like wheelchairs, walking sticks, or mobility scooters.
- Home aids like stairlifts, adjustable beds, or grab rails.
- Bathroom aids like shower chairs raised toilet seats, or bath lifts.
- Hearing and vision aids, such as hearing aids or magnifiers.
- Medical equipment, including oxygen machines or blood sugar monitors.
Services That Qualify:
- Installing equipment, like stairlifts or ramps.
- Repairs and maintenance of disability equipment.
- Home adaptations, such as widening doorways or adding handrails.
What Can’t You Get VAT Relief On?
Not everything qualifies for VAT relief. For example:
- Everyday items like clothes, furniture, or household appliances.
- Services not related to your disability, like general cleaning or gardening.
- Products that aren’t specifically designed for disabled people.
If you’re not sure, ask the supplier, and they can confirm if VAT relief applies.
How Do You Claim VAT Relief?
It’s easy to claim VAT relief.
- Tell the Supplier: Let the shop or service provider know you’re eligible for VAT relief.
- Fill Out a Simple Form: Most suppliers will ask you to sign a declaration form confirming the following:
- You’re disabled or have a long-term health condition.
- The item or service is for your personal use.
For online purchases, you’ll usually see an option to claim VAT relief at checkout, however, for larger retailers, this may not always be the case.
What If You’re Charged VAT by Mistake?
If you’ve been charged VAT but think you shouldn’t have been, contact the supplier. They might be able to refund you if you explain your situation and provide proof of eligibility.
VAT Relief for Vehicles
VAT relief also applies to cars and car adaptations if they’re for your personal use. For example:
- Wheelchair-accessible vehicles.
- Adaptations, like hand controls, swivel seats, or ramps.
Speak to the dealership or adaptation provider to ensure you don’t pay VAT on eligible modifications.
How to claim VAT Back
To claim VAT Relief from independent stores that do not offer it at the point of sale, you will need to fill in the ‘Eligibility Declaration by a Disabled Person for VAT Reliefs‘ form, which is required to claim VAT relief on eligible items or services. By completing and signing it, you confirm to the supplier that you qualify for VAT relief due to your disability and that the item is for personal use and designed to assist with your condition. The supplier uses this form as proof to HMRC that VAT relief was correctly applied. Without it, the supplier may have to charge VAT on the purchase.
Form | Description | Link |
Eligibility Declaration by a Disabled Person for VAT Reliefs | The ‘Eligibility Declaration by a Disabled Person for VAT Reliefs’ form confirms that a disabled person qualifies for VAT relief on specific goods or services. By signing, they declare their disability and that the purchase is for personal use and related to their condition. Suppliers keep this form as proof for HMRC. | https://www.gov.uk/government/publications/vat-reliefs-for-disabled-people-eligibility-declaration-by-a-disabled-person |
MRC Notice 701/7: VAT Reliefs for Disabled People | The MRC Notice 701/7: VAT Reliefs for Disabled People is a guide from HM Revenue & Customs (HMRC) in the UK. It explains how disabled people and suppliers can use VAT relief. The guide lists items and services that qualify, like mobility aids, home adaptations, and medical equipment, and outlines who is eligible. It also explains the rules for claiming VAT relief, how to apply it correctly, and what records suppliers need to keep. | https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017 |
Store examples
Some examples of stores that may offer VAT relief for eligible items include mobility shops, pharmacies, and specialist healthcare retailers. These stores often sell equipment like wheelchairs, stairlifts, or hearing aids designed specifically for disabled people.
Store | Process | Link to Website information | Where to send the form |
Amazon | Claim VAT Relief after Purchase. | https://www.amazon.co.uk/gp/help/customer/display.html?nodeId=201994400 | Email Address: b2b-refund@amazon.co.uk |
Ebay | This is more difficult to do as you will need to contact each individual seller before purchasing. | ||
Argos | Applied at point of sale | https://www.argos.co.uk/features/independent-living-for-limited-mobility | |
John Lewis | Claim VAT Relief after Purchase | https://www.johnlewis.com/customer-services/prices-and-payment/vat-receipts-and-refunds | Follow guide in link on how to claim via your online account |
Boots | Some items are VAT Exempt at the point of sale. Confirm with the store before purchasing. |
Disclaimer:
This website is not intended to replace professional services or provide legal advice. It is designed to offer general information and guide you in the right direction, helping you understand key topics related to motorcycle accidents. Please consult a qualified professional for specific legal, medical, or financial advice.