Published 15 June 2026 · Last updated 22 June 2026
One of the simplest ways to reduce the cost of equipment is also one of the most overlooked. Many disabled and chronically ill people can buy mobility aids without paying VAT, saving 20 percent on qualifying products. With prices under pressure across the sector, understanding VAT relief is more useful than ever in 2026.
The relief allows goods designed solely for use by a disabled person to be supplied at the zero rate of VAT, provided certain conditions are met. To qualify, the customer must have a physical or mental impairment that has a long term and substantial effect on their ability to carry out everyday activities, or a condition treated as a chronic sickness. The goods must be for the person’s domestic or personal use, and they must not be supplied by a hospital or care home as part of treatment.
Crucially, being elderly is not the same as being disabled for VAT purposes. Someone who is older but able bodied does not qualify, and neither does a person who is only temporarily disabled. The product itself must also have been designed solely for disabled use, or be an accessory designed for use with such an item.
In practice, this covers a wide range of products. Many wheelchairs, walking aids and pieces of daily living equipment can be sold zero rated, and the hire of certain equipment can qualify too. Claiming is straightforward. The supplier usually asks you to complete a short eligibility declaration at the point of purchase, confirming your condition and that the item is for personal use. You do not need to send proof to HMRC, and there is no formal registration scheme.
Reputable retailers handle this routinely, and it is worth asking any supplier whether VAT relief applies before you buy. If you compare companies through our find a company directory, you can check which retailers make the declaration process clear.
One change to be aware of in 2026 affects more expensive Motability vehicles rather than everyday aids. From 1 July 2026, VAT and Insurance Premium Tax changes will restrict some reliefs on higher value cars leased through the Motability Scheme, although wheelchair and stretcher adapted vehicles remain zero rated. The everyday VAT relief on personal mobility aids is not being withdrawn, so the savings on scooters, wheelchairs and walking aids continue as before.
The official rules are set out in HMRC’s VAT Notice 701/7. The Low Incomes Tax Reform Group publishes a plain English guide, and Saga explains how to claim in practice.
If you are unsure whether a specific item qualifies, HMRC’s Charities Helpline can confirm before you commit to a purchase. Taking a few minutes to check could save a significant amount on a major piece of equipment.
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Published 15 June 2026 · Last updated 22 June 2026