If you have a disability or long-term medical condition then you may not need to pay VAT on items specifically designed to assist with daily living, such as wheelchairs, adjustable beds, stair lifts, riser recliner chairs, hoists, commodes, and more.
Medical conditions which are considered to be long-term illnesses include:
- Arthritis
- Blindness
- Cardiovascular Disease
- Deafness
- Diabetes
- Epilepsy
- Heart Disease
- Hypertension
- Kidney Disease
- Motor Neuron Disease
- Multiple Sclerosis
- Parkinson’s Disease
- Physical Disabilities
- Terminal Illness
You will not be eligible for VAT relief if you have a temporary physical disability such as a broken leg.
If you qualify for VAT relief, and are buying the product for yourself, or on behalf of someone who is eligible, then you will usually be asked to complete a short form with your name and address, details of the medical condition, and your signature. These forms will be provided in the mobility retail shop, or at the checkout page of an online shop, you do not need to contact HMRC. Unfortunately it is not possible for VAT to be refunded once paid, so you will need to ensure it has been deducted before the purchase is complete.