What Is VAT Exemption on Mobility Equipment?
Under UK law, people who are chronically sick or disabled can purchase certain goods and services at 0% VAT instead of the standard 20% rate. This relief is set out in the VAT Act 1994 and is designed to make essential mobility and daily living aids more affordable.
Unlike many benefits and grants, VAT exemption does not require a formal assessment or means test. You simply need to meet HMRC’s definition of “chronically sick or disabled” and sign a self-declaration at the point of purchase.
Who Qualifies for VAT Relief?
You qualify if you have a long-term illness or disability. According to HMRC, a person is “chronically sick or disabled” if they have:
- A physical or mental impairment that has a long-term and substantial adverse effect on their ability to carry out everyday activities
- A condition that the medical profession treats as a chronic sickness (such as diabetes, arthritis, multiple sclerosis, or heart disease)
You do not need to be registered disabled or receive any particular benefit. There is no minimum age requirement. The definition covers a wide range of conditions including:
- Mobility difficulties (difficulty walking, balance problems, joint pain)
- Visual or hearing impairments
- Chronic conditions such as COPD, Parkinson’s disease, or stroke recovery
- Mental health conditions that substantially affect daily living
- Age-related frailty where it constitutes a chronic condition
Important: simply being elderly does not automatically qualify you. However, if you have an age-related condition that is chronic and affects your daily life, you will likely qualify.
What Products Are Eligible?
VAT relief applies to products designed or adapted for use by disabled people. Eligible products include:
Mobility Aids
- Wheelchairs (manual and powered)
- Mobility scooters
- Walking frames and rollators
- Walking sticks and crutches
Stairlifts and Access Equipment
- Stairlifts (straight and curved)
- Through-floor lifts
- Step lifts and platform lifts
- Ramps
Bathroom Aids
- Bath lifts and shower seats
- Grab rails and support handles
- Raised toilet seats
- Walk-in baths and wet room installations
Daily Living Aids
- Adjustable beds and pressure relief mattresses
- Rise and recline chairs
- Reaching aids, jar openers, and adapted cutlery
- Personal alarms and telecare systems
How the Self-Declaration Works
To claim your VAT exemption, you need to complete a simple self-declaration form (sometimes called an “eligibility declaration”) at the time of purchase. This is provided by the retailer or supplier.
The declaration typically asks you to confirm:
- Your name and address
- That you are chronically sick or disabled
- The nature of your illness or disability
- Your signature
You do not need to provide medical evidence, a doctor’s letter, or proof of any benefit. The retailer is not allowed to ask for proof. However, making a false declaration is a criminal offence, so you must genuinely meet the qualifying conditions.
Most online retailers will include the declaration as part of their checkout process. When buying in store, you will usually be asked to fill in a short paper form.
VAT on Installation Services
If you are having mobility equipment installed in your home, the installation service is also eligible for VAT relief, provided the equipment itself qualifies. This includes:
- Stairlift installation
- Wet room and walk-in shower fitting
- Grab rail installation
- Ramp construction
For building work that goes beyond the supply and installation of qualifying equipment, a reduced rate of 5% VAT may apply instead. Your installer should be able to advise you on the correct rate.
VAT Relief for Charities
Charities that provide qualifying goods to disabled people can also purchase those goods VAT-free. The charity must provide a written declaration to the supplier confirming that the goods are being purchased for donation or loan to a disabled person.
How Much Can You Save?
The saving is always 20% of the VAT-inclusive price. For example:
- A stairlift costing £3,000 including VAT would cost £2,500 VAT-free, a saving of £500
- A mobility scooter at £1,200 including VAT would cost £1,000, saving £200
- A rise and recline chair at £900 including VAT would cost £750, saving £150
Common Questions
Can I claim VAT back on a purchase I have already made?
Generally, no. VAT relief should be applied at the point of sale. If you forgot to declare your eligibility, contact the retailer as soon as possible, as some may be able to arrange a refund of the VAT element. However, this is at their discretion.
Can someone buy on my behalf?
Yes. If a friend or family member is buying the equipment for you, they can claim the VAT relief on your behalf. You (the disabled person) will still need to sign the declaration form.
Does VAT exemption apply to spare parts and repairs?
Yes, spare parts and repair services for qualifying equipment are also VAT-exempt when supplied to a disabled person.
Can I combine VAT relief with other funding?
Absolutely. You can use VAT relief alongside grants such as the Disabled Facilities Grant, Attendance Allowance, or charitable funding. The VAT saving reduces the overall cost regardless of how you are paying.