VAT relief
VAT relief on mobility equipment
Some mobility equipment can be supplied free of VAT when it is designed for a person who is chronically sick or disabled and is bought for that person’s own use. Here is how the rules work, and how we handle it.
Who can claim the relief
VAT relief is not automatic and it is not decided by the product alone. Two things have to be true: the equipment has to qualify, and so does the person it is for.
- You have a physical or mental impairment that has a long-term and substantial effect on your ability to carry out everyday activities.
- You have a condition that the medical profession treats as one that makes you chronically sick or disabled. Arthritis, multiple sclerosis, Parkinson’s, the after-effects of a stroke and chronic lung or heart conditions are common examples.
- You are buying the equipment for your own personal use — not for a business, not to sell on, and not on behalf of someone else who does not qualify.
- The equipment itself is designed or adapted for a person who is disabled. A general household item is not covered, however much it helps you.
In one sentence
If you are disabled or chronically sick, the equipment is designed for someone in your position, and you are buying it for yourself, it can usually be zero-rated.
It is never a way of getting a discount on general goods, and it is never something we apply where the conditions are not met.
Other ways to fund equipmentWhich products qualify
Usually can be zero-rated
- Mobility scooters designed for disabled people
- Wheelchairs and powered wheelchairs
- Stairlifts, straight and curved
- Platform lifts and step lifts
- Rise and recline chairs
- Walking frames, rollators and walking aids
- Some living and bathing aids, such as bath lifts, grab rails and raised toilet seats
Does not qualify
- Everyday goods that are not designed or adapted for disabled people — a standard armchair, for example.
- Equipment bought for a business, for resale, or for another person’s use.
- Equipment for someone who does not meet HMRC’s definition, however useful it would be.
Installing, servicing and repairing eligible equipment for the same person can also be zero-rated. Ask us how it applies to the work you need.
How it works when you buy from us
- Tell us you may qualifyMention it when you enquire or when we quote. You do not need to send us medical evidence — a simple written declaration is what HMRC asks for.
- We check both partsThe product has to qualify and so does your situation. Where a product is eligible we say so on its page, and we will tell you plainly if it is not.
- You sign a simple declarationWe give you a short declaration to sign confirming the equipment is for your personal use and that you meet HMRC’s conditions. We keep it on file.
- You pay the relief priceThe price we quote is the price you pay. Nothing is added later, and nothing is claimed back from you afterwards.
VAT relief on eligible mobility equipment
Some mobility equipment can be zero-rated for VAT when it is designed or adapted for a person who is chronically sick or disabled, and when the equipment is supplied for that person’s personal use. The rules depend on both the product and your situation, so eligibility is not automatic.
If you think you may qualify, tell us when you get in touch. We will explain what HMRC requires, confirm the price you will actually pay, and ask for a simple written declaration before we supply the equipment. We will only apply the relief where the product and your circumstances meet HMRC’s conditions.
Worth knowing
This page is general guidance, not tax advice. HMRC’s own rules are the authority — they are set out in VAT Notice 701/7 — and they can change.
If you are unsure whether you qualify, ask us and we will talk it through. We would rather explain the rules than apply a relief that does not belong.
No pressure, ever
Not sure what mobility solution is right for you?
Tell us what you are looking for and our team will be happy to discuss the options available — including what we would not recommend for your situation.
We visit customers at home across Hampshire, and there is never any obligation to buy.