VAT Exemption
VAT stands for Value Added Tax. It is a tax added to most goods and services sold in the UK. The standard UK VAT rate is currently 20%.
Some mobility and disability-related products can be supplied at 0% VAT when they are bought by, or for, someone who is disabled, chronically sick or terminally ill, and the product is for their own personal or domestic use. HMRC refers to this as VAT relief or zero-rating, rather than VAT exemption.
VAT Relief for Disabled People
The UK government allows eligible customers to buy certain products without paying VAT, provided the goods are designed or adapted to help with a disability or long-term health condition.
This may include products such as:
- Mobility scooters
- Wheelchairs
- Riser Recliners
- Stairlifts
- Grab rails
- Walking aids
- Daily living aids
- Specialist cutlery and household aids
Who Qualifies for VAT Relief?
You may qualify for VAT relief if you are buying for yourself, or on behalf of someone else, and the person using the product is:
- Disabled
- Chronically sick
- Living with a long-term physical or mental impairment that affects everyday activities
- Terminally ill
Examples may include arthritis, diabetes, blindness, limited mobility, and other long-term health conditions.
You will not usually qualify for VAT relief if you are only temporarily injured, such as having a broken leg, or if you are elderly but do not have a disability or chronic illness. HMRC guidance states that temporary incapacity does not qualify.
How to Claim VAT Relief
Claiming VAT relief with Easy Living Mobility is simple.
When placing your order, we will ask you to complete a short VAT relief declaration. This confirms that the product is being purchased for a qualifying person and is for their personal or domestic use.
A family member, carer or responsible person can complete the declaration on behalf of the person using the product. HMRC requires suppliers to keep this declaration with their VAT records. It should not be sent to HMRC by the customer.
Important Information
By completing the declaration, you are confirming that you are eligible to claim VAT relief under Group 12 of Schedule 8 of the VAT Act 1994. Making a false declaration may result in penalties.
All information provided is kept confidential and used only for VAT relief and VAT accounting purposes.
Need Help?
Not sure whether you qualify? Our friendly team will be happy to guide you through the process. You can contact us or visit one of our local stores for assistance.