If you’re disabled or have a long-term illness, you won’t be charged VAT on products designed or adapted for your own personal or domestic use. Also, you won’t be charged VAT on:

• the installation and any extra work needed as part of this
• repairs or maintenance
• spare parts or accessories

Qualifying products or services

Your supplier can tell you, but usually products designed or adapted for a disability qualify. For example, certain types of:

• adjustable beds
• stair lifts
• wheelchairs
• medical appliances to help with severe injuries
• alarms
• braille paper or low vision aids - but not spectacles or contact lenses
• motor vehicles - or the leasing of a motability vehicle
• building work like ramps, widening doors, installing a lift or toilet

How to get the product VAT free

To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:

• you have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness
• you have a condition that’s treated as chronic sickness, like diabetes
• you’re terminally ill

You don’t qualify if you’re elderly but able-bodied, or if you’re temporarily disabled.

You’ll need to confirm in writing that you meet these conditions. Your supplier may give you a form for this.

Help from your council

You can apply to your council for equipment or help to adapt your home if you have a disability.