Disability Aids – VAT Exemptions for Disabled People
In the UK, disabled people do not have to pay VAT when buying certain disability aids and services, but not everything supplied to disabled people is necessarily zero-rated for VAT. Goods and services on which you do not have to pay VAT are usually known as ‘zero-rated’ or ‘eligible for VAT relief’.
Who is eligible for VAT relief?
You must be ‘chronically sick or disabled’ to qualify for VAT relief. The HMRC comment on this is as follows. 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
VAT Relief on our Disability Aids
All products on the Comfort and Mobility Website are flagged with an option to claim VAT relief during Checkout, if it applies to that item. When you add a zero-rated product or service to your Basket, you will be asked to tick a checkbox to confirm that you, or the person for whom you are buying the item, are eligible for VAT Relief.
How VAT relief works
If you are claiming VAT Relief you will be asked to complete an extra few questions during Checkout, where we will ask you to provide brief details of your disability and confirmation that the product is for ‘personal or domestic use’. We will keep a record of this declaration along with your order details. You can then buy the product(s) in your Basket at a price that excludes VAT. You will be asked to make this declaration each time you place an order that includes zero-rated products. It is a legal requirement that we record this information for every order, and we apologise for the inconvenience.
More information from HMRC
You can find out more about VAT Relief for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there or would prefer to speak to an adviser, you can call their Helpline on 0845 302 02 03.
The helpline is open from 8.00 am to 5.00 pm, Monday to Friday. (Closed weekends and bank holidays).