VAT Exemption

All of the prices on the website are shown inclusive of Value Added Tax (VAT). However we also show a non-VAT price. This is because equipment for disabled people, including wheelchairs, scooters, vehicles and various other mobility products, can be sold free of VAT to qualifying people. This guide explains who can qualify for VAT exemption, what types of products this covers and how to go about purchasing mobility products VAT-free.

VAT Free Purchasing

If you qualify for VAT exemption, you won’t have to pay VAT on mobility goods that qualify under the VAT relief scheme. We will simply charge you the VAT-free amount – so you DO NOT have to pay VAT up front and then reclaim this from the government.

Who Qualifies for VAT Exemption?

You can qualify to buy mobility products VAT-free if you are chronically sick or disabled. Goods purchased must be for your own personal, non-business use.

For the purposes of VAT relief, Her Majesty’s Customs & Revenue (HMRC) defines ‘chronically sick or disabled’ as:

  • You have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities
  • You have a condition that the medical profession treats as a chronic sickness, such as diabetes
  • You have a terminal illness.

Temporary mobility impairment (a broken leg, for example) does not qualify for VAT exemption.

What About Older People?

VAT exemption for mobility products is not directly affected by age. If you are 60 years of age or older and you have a chronic illness or disability, as defined in the section above, you can still qualify for VAT-free mobility products. On the other hand if you are over 60 you do not automatically qualify for VAT relief.

Note: Lower Rate VAT - Anyone over age 60 can qualify for reduced rate (5%) VAT on specific home aids, namely grab rails, ramps, stair lifts, bath lifts, built-in shower seats or showers containing built-in seats and walk-in baths.

Which Types of Mobility Products Can I Buy VAT-free?

Products will be clearly identified within the online catalogue

How Do I Apply?

VAT exemption works by self-declaration – you complete and sign a form stating that you meet the criteria for ‘chronically sick or disabled’, as set out above. Independent or NHS medical assessment is not required.

Declaration forms are available from our stores and you can complete this at point of purchase. If the purchaser is unable to sign their declaration form, this can be done by a parent, guardian, doctor or carer on their behalf. Faxed and online declarations are also valid.