Disabled people do not have to pay VAT when they buy equipment that has been designed solely for disabled people, or on the adaption of equipment so they can use it.
Who is eligible for VAT relief?
VAT law states that you must be ‘chronically sick or disabled’ to qualify for VAT relief. A person is ‘chronically sick or disabled’ if they either:
- have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
- have a condition that doctors treat as a chronic sickness – like diabetes, for example are terminally ill
A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who is otherwise well and not disabled.
More Information
You can find out more about VAT reliefs for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there, you can call their Charities Helpline, which covers VAT reliefs for disabled people. Telephone: 0845 302 02 03.
The helpline is open 8.00 am to 5.00 pm, Monday to Friday. It is closed at weekends and bank holidays.
