Vat Relief
VAT Relief Made Simple
If you have a long-term illness or disability, you may be able to buy qualifying mobility products without paying VAT.
At First Choice Mobility, we make the process straightforward, clear and easy to understand.
What is VAT Relief?
VAT Relief allows certain mobility and disability products to be supplied at the zero rate of VAT when they are purchased by, or for, someone who meets HM Revenue & Customs eligibility rules.
In most cases, you do not need to apply to HMRC, provide proof that you receive disability benefits, or obtain a doctor’s letter.
You simply complete a short VAT Relief Declaration confirming the name of the person using the equipment and the nature of their qualifying long-term illness or disability.
For VAT Relief to apply, both the person and the product must qualify.
Good to know
You do not normally need to:
- receive Personal Independence Payment (PIP);
- receive Attendance Allowance;
- have a Blue Badge;
- be formally registered as disabled; or
- provide a doctor’s certificate simply to complete the VAT Relief Declaration.
Being over 60 does not automatically qualify you
Age alone does not normally qualify someone for zero-rated disability VAT Relief. You must usually have a qualifying long-term illness or disability and be purchasing a product that meets the relevant HMRC requirements.
Do I Qualify for VAT Relief?
For most customers, the easiest way to understand VAT Relief is to answer three simple questions.
Do you have a long-term illness or disability?
This should normally be a chronic or long-term condition rather than a temporary illness or injury.
Is the product for your personal or domestic use?
The equipment should be intended for the use of the eligible person rather than for general commercial or business use.
Does the product itself qualify?
Not every mobility or daily-living product is automatically eligible for zero-rated VAT.
If the answer to all three is yes…
You will probably be eligible for VAT Relief, subject to the relevant HMRC rules and the specific product you are purchasing.
✓ You may qualify if you have…
A physical or medical condition that is chronic or has a substantial and long-term effect on your everyday activities.
- Arthritis
- Parkinson’s disease
- Multiple sclerosis
- Stroke-related disability
- Diabetes
- Heart disease
- COPD or another chronic respiratory condition
- Visual impairment
- Neurological conditions
- Long-term mobility impairment
This list is only an example. Many other chronic illnesses and disabilities may qualify.
✕ You would not normally qualify solely because of…
- A broken leg
- A sports injury
- A temporary mobility problem
- Short-term recovery following an operation
- A temporary illness
- Age alone
HMRC generally distinguishes between a long-term or chronic condition and a temporary incapacity.
The condition matters more than the label
There is no single definitive list of illnesses that automatically qualify for VAT Relief.
What matters is whether your condition meets HMRC’s definition of being chronically sick or disabled. This can include physical, sensory, neurological and other long-term medical conditions.
If you are unsure whether your circumstances meet HMRC’s definition, we can explain how the rules work, although we cannot make a medical or tax eligibility declaration on your behalf.
No. You do not need to receive Personal Independence Payment to qualify.
No. A Blue Badge is not a requirement for VAT Relief.
Normally no. A medical certificate is not generally required simply to complete the declaration.
No. VAT Relief is not based on your income or savings.
Buying for someone else?
A spouse, family member, parent, guardian or other person can normally purchase a qualifying product on behalf of someone who is eligible. The VAT Relief Declaration should relate to the person who will use the equipment and whose illness or disability qualifies.
Which Products Qualify for VAT Relief?
Many products specifically designed to assist people with long-term illnesses or disabilities may be supplied without VAT when purchased by an eligible person for their personal or domestic use.
Mobility Scooters
Many mobility scooters designed specifically for disabled users may qualify for VAT Relief when purchased by an eligible customer.
Powerchairs
Powered wheelchairs designed to assist people with mobility difficulties will often qualify for zero-rated VAT.
Manual Wheelchairs
Many self-propelled and attendant-propelled wheelchairs supplied for personal use can qualify.
Rise & Recline Chairs
Many specialist rise and recline chairs designed to assist people with medical or mobility conditions may qualify.
Bathroom & Toileting Aids
Selected shower chairs, commodes and specialist bathing equipment may qualify where HMRC conditions are met.
Walking Aids
Certain specialist walking aids, rollators and related equipment may also qualify where applicable.
Important
Although many mobility products qualify for VAT Relief, not every product sold by a mobility retailer is automatically eligible.
HMRC requires both:
- the customer to be eligible; and
- the product itself to meet the relevant VAT rules.
If a product qualifies, this will normally be shown on the product page or confirmed during checkout.
VAT Relief on Mobility Scooters
Mobility scooters are one of the most common products supplied under HMRC’s VAT Relief scheme.
Many scooters designed specifically for people with disabilities can be supplied at the zero rate of VAT where the purchaser meets the eligibility requirements.
Before you order
- Check that the product is eligible for VAT Relief.
- Complete the VAT Relief Declaration during checkout.
- Provide brief details of the qualifying long-term illness or disability.
- If you’re unsure, speak to our team before placing your order.
Do Spare Parts Qualify?
Some replacement parts and accessories that are designed solely for qualifying disability equipment may also be eligible for VAT Relief.
Whether VAT Relief applies depends upon the individual part, what it is designed for and the HMRC rules governing that item.
If you are ordering replacement parts for an existing mobility scooter, wheelchair or powerchair, our team will be happy to advise.
Personal and Domestic Use
To qualify for VAT Relief, the product must normally be supplied for the personal or domestic use of the eligible person.
This generally means the equipment is intended for use by the disabled or chronically sick individual at home or in their everyday life, rather than being purchased for general commercial, business or institutional use.
Need Help Choosing the Right Product?
Our experienced mobility advisers can help you choose the most suitable product and explain how the VAT Relief process works before you place your order.
Friendly advice • No pressure • Freedom, with confidence.
How to Claim VAT Relief
Claiming VAT Relief is usually straightforward and only takes a few moments during the ordering process.
Select Your Product
Choose the qualifying mobility equipment you wish to purchase.
Complete the Declaration
Provide the name of the person using the equipment and details of their qualifying long-term illness or disability.
We’ll Review It
Our team checks that the declaration has been completed correctly before processing your order.
Order Confirmed
If the purchase qualifies, VAT will be charged at the appropriate zero rate.
Frequently Asked Questions
Do I need to receive PIP or Attendance Allowance?
No. VAT Relief is not dependent on receiving disability benefits. Eligibility is based on the HMRC rules and whether you have a qualifying long-term illness or disability.
Do I need a Blue Badge?
No. Having or not having a Blue Badge does not determine your eligibility for VAT Relief.
Do I need a doctor’s letter?
In most cases, no. You simply complete the VAT Relief Declaration during the ordering process. If further information is reasonably required, we will explain this to you.
Can my husband, wife or family member buy the product for me?
Yes. A relative, friend, carer or guardian can usually purchase a qualifying product on behalf of the eligible person. The declaration should relate to the person who will use the equipment.
I’m over 60. Do I automatically qualify?
No. Age alone does not qualify someone for zero-rated VAT Relief. You must normally have a qualifying long-term illness or disability, and the product must also qualify.
Does every mobility product qualify?
No. Many products do qualify, but eligibility depends on the type of product and the HMRC rules that apply to it.
Can I claim VAT Relief after I have placed my order?
Where possible, the declaration should be completed before or during your purchase. If you have ordered in error without claiming VAT Relief, please contact us as soon as possible and we will advise you on the options available.
What happens if I complete the declaration incorrectly?
If we identify any missing or unclear information, we will contact you before processing your order so that the declaration can be corrected where appropriate.
Can businesses or care homes claim VAT Relief?
This depends on the circumstances. VAT Relief is generally intended for qualifying products supplied for the personal or domestic use of an eligible individual. If you are ordering on behalf of someone, please contact us for advice before purchasing.
What if I’m not sure whether I qualify?
Please contact our experienced team. We’ll explain how the HMRC rules work and help you understand the declaration process. While we cannot determine your medical or tax status, we can guide you through the requirements.
We’re Here to Help
Choosing the right mobility equipment is an important decision. Whether you have questions about VAT Relief, selecting the right product or arranging delivery, our knowledgeable team is here to help every step of the way.
Speak directly with our experienced team.
See and try a wide range of mobility products.
Secure checkout with a simple VAT Relief declaration.
Ongoing help and advice after your purchase.
Why Choose First Choice Mobility?
We believe choosing mobility equipment should be straightforward, reassuring and completely pressure-free.
✓ Independent Advice
Friendly guidance to help you choose the right product for your individual needs.
✓ Experienced Team
Our knowledgeable staff are here to answer questions before, during and after your purchase.
✓ Quality Products
We carefully select trusted mobility brands recognised for reliability, comfort and value.
✓ Ongoing Support
We’re committed to supporting you long after your equipment has been delivered.
Helpful Guides & Advice
Our advice centre has been created to help you make informed decisions and get the very best from your mobility equipment.
Choosing the Right Mobility ScooterLearn how to compare sizes, batteries, suspension and travel distance.
Choosing the Right PowerchairUnderstand the different types of powered wheelchairs and who they suit.
Choosing the Right WheelchairOur guide to manual and lightweight wheelchairs.
Living Well with ArthritisPractical advice, myths and facts and everyday tips.
Battery Care GuideMaximise battery life and improve long-term performance.
Preventing FallsSimple ways to improve confidence and reduce the risk of falls.
Official HMRC Guidance
If you would like further information about VAT Relief, you can read the official guidance published by HM Revenue & Customs.
Important Information
VAT Relief is governed by HM Revenue & Customs legislation and guidance.
Eligibility depends on the individual circumstances of the person using the equipment, the intended use of the goods and whether the specific product qualifies for zero-rating under the relevant VAT legislation.
By completing a VAT Relief Declaration, you confirm that the information you have provided is accurate and that you believe you are entitled to purchase the qualifying goods at the zero rate of VAT.
First Choice Mobility Ltd reserves the right to request additional information where reasonably necessary to establish the correct VAT treatment of an order. If VAT Relief cannot legally be applied, we will explain the reason and seek your agreement before processing the order with VAT added at the applicable rate.
Nothing on this page constitutes legal or tax advice. If you are uncertain about your eligibility, you should refer to the official HMRC guidance or seek independent professional advice.
Need Some Advice?
Whether you need help understanding VAT Relief or choosing the right mobility equipment, our friendly and experienced team is here to help.
No pressure. Honest advice. Personal service.
Freedom, with confidence.
VAT Relief – Your Questions Answered
We’ve answered some of the most common questions customers ask us about VAT Relief on mobility equipment.
Who can qualify for VAT Relief?
VAT Relief may be available to someone who HMRC considers chronically sick or disabled and who is purchasing qualifying goods for their personal or domestic use. The particular product must also qualify for zero-rating.
Do I need to receive PIP or Attendance Allowance?
No. VAT Relief is not dependent upon receiving Personal Independence Payment, Attendance Allowance or another disability benefit.
Do I need to be registered as disabled?
No. You do not normally need to be formally registered as disabled. Eligibility is based on whether your circumstances meet the relevant HMRC requirements.
Do I need a Blue Badge?
No. A Blue Badge is not a requirement for claiming VAT Relief.
Do I need a doctor’s certificate?
Normally, no. Customers are generally asked to complete a VAT Relief Declaration confirming the nature of the qualifying chronic illness or disability. If additional information is required for a particular transaction, we will explain this to you.
Does arthritis qualify for VAT Relief?
A long-term condition such as arthritis may qualify where it meets HMRC’s definition of chronic sickness or disability. Eligibility depends on your individual circumstances and the product being purchased.
I’m over 60 – do I automatically qualify?
No. Age alone does not automatically qualify someone for zero-rated disability VAT Relief. You would normally need to meet HMRC’s definition of being chronically sick or disabled, and the product must also qualify. Separate VAT rules exist for certain mobility aids supplied and installed in the homes of people aged 60 or over.
Can someone else purchase the equipment for me?
Yes. A family member, friend, carer or guardian can normally purchase qualifying equipment on behalf of an eligible person. The VAT Relief Declaration should relate to the eligible person who will use the equipment.
Do all mobility scooters qualify for VAT Relief?
Not automatically. VAT treatment depends upon the design and specification of the scooter and the relevant HMRC rules, as well as the eligibility of the person using it. Where VAT Relief is available, this will normally be indicated on the product page or during the ordering process.
Do wheelchairs and powerchairs qualify?
Many wheelchairs and powerchairs specifically designed for disabled people can qualify for zero-rated VAT when supplied to an eligible person for their personal or domestic use.
Do rise and recline chairs qualify?
Certain specialist rise and recline chairs may qualify where the chair meets the relevant HMRC requirements and is supplied to an eligible person. VAT Relief does not automatically apply to every reclining chair.
Can spare parts qualify for VAT Relief?
Certain parts and accessories may qualify depending upon what they are designed for and the applicable HMRC rules. Please contact us if you are unsure about VAT on a particular replacement part.
Does a temporary injury qualify?
Normally not. Temporary incapacity, such as a broken limb or short-term recovery following an operation, does not generally meet HMRC’s definition of chronic sickness or disability.
What information do I need to provide?
You will normally need to provide the name of the eligible person and a brief description of their qualifying chronic illness or disability. The information supplied must be accurate.
What happens if VAT Relief doesn’t apply?
If the requirements for zero-rating are not met, VAT must be charged at the applicable rate. If we identify a problem with the VAT treatment of your order, we will contact you where necessary before processing it.
What should I do if I’m still unsure?
Please speak to our team. We can explain the VAT Relief process and the information required for your order. We cannot make a medical or tax declaration on your behalf, but we can help make the process easier to understand.
Still Unsure About VAT Relief?
That’s absolutely fine. VAT rules can sometimes seem complicated, and we’d rather you ask than remain uncertain.
Speak to one of our experienced team and we’ll explain how the process works and what information is required for your purchase.
