If you have a long-term illness or are disabled, you don’t have to pay VAT on certain goods and services that you buy in the UK. In general the equipment covered by this scheme are things that are of practical help to you because of your illness or disability.

Look out for the VAT Exempt logo on products when browsing the site. All products showing this logo are listed with 0% VAT and eligible for zero-rated VAT.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.

 

The 2 most common questions that we get around VAT exemption are, “do I qualify for VAT exemption,” & “which products does this apply to?” That’s why we thought we’d share the answers on this page. 

Simply click the question above and the answer will be shown.

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.

Listed below are examples of the many types of mobility product that can be purchased VAT-free. If there’s something you need and you’re in any doubt as to whether or not this will be VAT-free for you, please contact our specialist staff on the number at the top of this page and we’ll be happy to offer further advice. You can also click HMRC here to contact Customs & Revenue advisors.

Further details are available on the Government website
1. https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability

2. https://www.gov.uk/financial-help-disabled/vat-relief