VAT Relief for People with Disabilities or Long-Term Health Conditions

If you have a disability or long-term health condition, you may be eligible to purchase certain products and services without paying VAT. This relief applies to qualifying items that are designed or adapted for your personal or domestic use.

VAT relief may also cover related services such as installation, repairs, maintenance, replacement parts and accessories, helping to reduce the overall cost of essential mobility and support equipment.

Which Items Qualify?

Eligible products on our website are clearly identified with a VAT Relief Available badge.

These products are designed or adapted to support people with disabilities or qualifying long-term health conditions. If you meet the eligibility requirements, VAT will not be charged on qualifying purchases.

Who Can Claim VAT Relief?

You may qualify for VAT relief if:

• You have a long-term physical or mental impairment that significantly affects your ability to carry out everyday activities.

• You have a chronic medical condition, such as arthritis or diabetes.

• You have been diagnosed with a terminal illness.

• A temporary injury does not normally qualify for VAT relief.

• Being elderly alone does not automatically make you eligible unless you also have a qualifying disability or long-term condition.

• The eligible person does not have to place the order personally. A spouse, parent, family member or carer can purchase the product on their behalf, and VAT relief may still apply.

How to Apply for VAT Relief

When placing an eligible order with us, you will be asked to confirm that you meet the requirements for VAT relief.

This declaration is required under Schedule 8, Group 12 of the VAT Act 1994 and may need to be provided to HMRC if requested. Please ensure that all information supplied is accurate, as providing false information may be unlawful.

Any personal information provided is kept confidential and is used only for applying the appropriate VAT rate and meeting our VAT reporting obligations to HMRC.

What Does “Personal or Domestic Use” Mean?

Personal or domestic use means that the product or service is being purchased for the private use of the eligible individual.

VAT relief does not normally apply where the product is being purchased for business, commercial or other non-personal purposes.

Still Have Questions?

If you are unsure whether you or the person you are purchasing for qualifies for VAT relief, please refer to HMRC Notice 701/7: VAT Reliefs for Disabled People for further guidance. 

You can also contact HMRC directly  0845 010 9000 (available Monday–Friday, 8am–8pm).for advice regarding your individual circumstances.