How to Qualify for a VAT Exemption?
A VAT exemption applies If you are suffering from a long-term illness or you are registered as disabled, then you are not liable to pay VAT on certain goods and services that you buy here in the UK.
Generally, for any mobility equipment that is of practical help to you because of your illness or disability then you do not have to pay the VAT. If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT, you can visit the government website regarding Notice 701/7 VAT relief for disabled people or call the HMRC National Advice Service on 0845 010 9000.
VAT exemption for disabled people
If you’re 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. Also, you will not be charged VAT on:
- The installation and any extra work needed as part of this
- Repairs or maintenance
- Spare parts or accessories
What counts as a long-term illness or disability?
- A physical or mental impairment which has a long-term and substantial adverse effect on your ability to carry out everyday activities
- A condition that the medical profession treats as a chronic sickness, such as diabetes
- You have a terminal illness
You don’t qualify if you are elderly but otherwise able-bodied or if you’re only temporarily disabled or incapacitated. You don’t have to buy the goods in person physically. If your parent, guardian, wife or husband buys the goods and services for you, you will not be charged VAT.
What counts as personal or domestic use?
Personal or domestic use means that the goods or services are supplied for your own private use rather than for business purposes.
