If you are suffering from a long-term illness or registered as disabled, then you may eligible for VAT exemption on certain goods and services that you buy here in the UK. Generally, for any mobility equipment that is of practical help to you because of your illness or disability then you do not have to pay the VAT.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you can visit the government website regarding Notice 701/7 VAT relief for disabled people or call the HMRC National Advice Service on 0845 010 9000.
What counts as a long-term illness or disabled?
- A physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
- A condition that the medical profession treats as a chronic sickness, such as diabetes.
- You have a terminal illness.
You don’t qualify if you are elderly but otherwise able-bodied, or if you’re only temporarily disabled or incapacitated. You don’t have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT.
What counts as personal or domestic use?
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.