Overview
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 guide explains who can get VAT relief and the products and services that qualify in general. VAT rules can be complicated, and if your situation is unclear you should contact HMRC for clarification of your situation.
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 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
Getting products and services VAT-free
Do you qualify for the zero rate?
To get the product VAT free, you must have a disability that qualifies you for help. For VAT purposes, you are classed as being disabled or having a long-term illness if:
- you have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness, or
- you have a condition that’s treated as chronic sickness, like diabetes, or
- you are terminally ill
The definition does not include include someone who is only temporarily disabled or incapacitated, such as with a broken leg.
The HMRC website provides more detailed information here Get VAT relief on certain goods if you have a disability – GOV.UK (www.gov.uk)
What goods and services are eligible?
Examples of eligible goods and services are:
- wheelchairs and some mobility scooters
- emergency alarm call systems
- computer equipment designed for disabled people
- specialist beds and chair lifts
If you need to speak to HMRC for advice you can call their helpline
HM Revenue and Customs Disabled VAT Relief helpline
Tel: 0300 123 1073
Please note- when you call this number it will take you through to the HMRC Charities helpline. Listen to the options and press 5 for queries relating to VAT relief for individual disabled people.
You can also get VAT relief on some vehicles, see the HMRC website for more information about new, secondhand, adapted and Motability scheme vehicles. VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002) – GOV.UK (www.gov.uk)
How do I claim?
Most suppliers will know if their product has been specifically designed to help disabled people. They will offer their products free of VAT at the point of sale. You’ll need to confirm to them in writing that you are a disabled person. Most suppliers will use the form Notice 701/7 VAT reliefs for disabled people form
If you are shopping online, the supplier or manufacturer should have an online copy of the declaration form, which you can then fill in as you make your purchase.
Reduced rate VAT on mobility aids for older people
If you are aged 60 or over, some mobility aids can be supplied at a reduced rate of VAT, which is currently 5%
Your supplier should know about the reduced rate and apply it. You qualify if:
- you are over 60 when the product is supplied or installed
- the product is installed – you don’t get the reduced rate if you just buy it
- the product is for a private home, not for example a residential care home.
You can get reduced rate of VAT on the supply and installation of these items:
- grab rails
- ramps
- stair lifts
- bath lifts
- built-in shower seats or showers containing built-in shower seats
- walk in baths with sealed doors
Repairs of these goods don’t qualify for reduced rate VAT.
Your supplier will ask you to complete a simple declaration form stating your name, age, address and that the goods qualify.
For more information see the HMRC website Reliefs from VAT for disabled and older people (VAT Notice 701/7) – GOV.UK (www.gov.uk)
Expert information
You can find more information and examples on the Low Income Tax Reform Group’s website here Disabled/older people’s VAT reliefs | Low Incomes Tax Reform Group (litrg.org.uk).
Information last updated on 9 August 2024. 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.
If you would like this information guide in another version then please contact us and we will post or email you a copy.
Aids, Equipment and Adaptations, Consumer Information:Frequently Asked Questions
Through our helpline we receive enquiries spanning a wide range of different topics. Here is a selection of those most asked:
How can I get care or disability equipment at home?
If you need care, support or equipment at home, the first step is to contact your local council’s Social Work Department (or in Highland, NHS Highland) and ask for a Care needs assessment. You might qualify for an adaptation, equipment, care at home, or a budget you can use to arrange your own care. If you have a carer, they have a separate right to support from the council too. If the help you need counts as “free personal or nursing care” it will be free.
Aids, Equipment and Adaptations, Consumer Information:Search for Local Organisations
Our quick search tool can connect you to over 3000 service providers, suppliers and organisations supporting people across Scotland. To find support near you, simply enter your search term and select your local authority.
Organisation | Description |
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Paraid Medical | Provide mobility and transport solutions for the emergency services |
Pass IT On | Reusing computers to change lives: Pass IT On provides adapted computer equipment free of charge to disabled people in the EH postcode area. |
PDS Hygiene | Description of service and products sold: Supplier of Bio Bidet BB-800 is an electronic bidet toilet seat, which fits on most standard toilet seats. It replaces a conventional toilet seat with a sophisticated shower-toilet or washlet which enables the… |
Peebles & District Citizens Advice Bureau | Local citizens advice bureau providing advice and information |
Pennine Outdoor Fabrics Ltd. | Specialist Outdoor Fabrics & Haberdashery |
Perth Citizens Advice Bureau | Provide a free and confidential information and advice service |
Peta UK Ltd | Practical ergonomic therapeutical aids |
PivoTell Ltd | Provide automatic pill dispensers enabling self medication |
PKAVS | Description of service: Shopmobility operates a scheme to lend, free of charge, manual wheelchairs and powered scooters. A companion service for people requiring assistance whilst shopping is also available. This helps people who have limited mobility… |
Princes Street Hearing Test Centre (Boots) | Hearing aid retailer in Edinburgh |