Summary:
Some goods and services bought specifically for a disabled person are VAT exempt. This government website page explains which goods and services are zero rated for VAT, how to obtain the exemption and the declaration a customer needs to give to the supplier.
The website page can be viewed here:
‘VAT: reliefs for disabled and older people’ Helpline Number: 0300 123 1073.
Address
Charities, Savings and International 2
HM Revenue and Customs
BX9 1BU
United Kingdom
BX9 1BU
Website: http://www.hmrc.gov.uk
Helpline number: 0300 123 1073