VAT Exemption on Disability Products

If you would like this information guide in another version then please contact us and we will post or email you a copy. You can also view it online below; we have split it into sections to make it easier to read.

VAT Exemption on Disability Products accessible Word document


Disabled people may be entitled to claim Value-Added Tax (VAT) relief on disability goods and services that are designed for use by disabled people. This info guide explains who can apply for VAT relief and what products and services are eligible.

In general, disabled people do not have to pay VAT on goods and services that are designed/ or adapted solely for use by disabled people. These goods and services are often called ‘zero-rated’ or ‘eligible for VAT relief’

For the supplies of goods and services to be zero-rated, all of the following conditions must be met:

      • The customer is eligible to purchase supplies at the zero rate
      • The goods are for the personal or domestic use of the customer
      • The goods and services are eligible to be supplied at the zero rate


Information produced January 2016. Please note that information may be subject to change. All information is provided in good faith but Disability Information Scotland does not endorse any product or service referred to within this resource.

//global site tag