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.
Charities, Savings and International 2
HM Revenue and Customs
Last updated: July 1, 2020 4:34 pm