VAT Relief Explained
A complete guide to VAT relief on mobility equipment
If you are buying a mobility scooter, powerchair, wheelchair or another piece of daily living equipment, you may have seen the terms “VAT Relief Available” or “VAT Exempt”.
For many people, this raises several questions:
- Do I qualify?
- Which products are eligible?
- Is VAT relief means tested?
- Do I need to receive disability benefits?
- What form do I need to complete?
The good news is that claiming VAT relief is often much simpler than people expect. This guide explains who may qualify, how the process works and answers some of the most common questions we receive from customers.
Quick Summary
You may qualify for VAT relief when:
- You have a long-term illness or disability.
- The product is for your own personal or domestic use.
- The product itself is eligible for VAT relief.
You do not normally need to receive disability benefits to qualify.
Contents
What Is VAT Relief?
Certain goods and services supplied to people with a qualifying long-term illness or disability can be provided without VAT.
This means that, when both the customer and the product qualify, the customer pays the VAT-free price rather than the standard VAT-inclusive price.
The scheme is governed by HM Revenue & Customs and applies to a range of qualifying mobility, healthcare and daily living products.
Who Can Qualify?
Generally, you may qualify when:
- You have a physical or mental impairment that has a long-term and substantial effect on your ability to carry out everyday activities.
- You have a chronic illness or long-term medical condition affecting your daily life.
- The equipment is being purchased for your own personal or domestic use, or on behalf of someone who qualifies.
Examples of Qualifying Conditions
Conditions that may qualify can include:
Parkinson’s disease
Multiple Sclerosis
Effects of a stroke
COPD
Motor Neurone Disease
Cerebral palsy
Amputation
Long-term neurological conditions
This is not a complete list. Eligibility depends on your individual circumstances and the long-term effect of your condition, rather than simply whether a particular diagnosis appears on a list.
First Choice Mobility Insight
One of the biggest myths we hear is:
“I don’t receive disability benefits, so I won’t qualify.”
Many customers qualify for VAT relief even though they do not claim any disability-related benefits.
Which Products Are Eligible?
Many products designed specifically to assist people with disabilities or long-term health conditions may qualify, including:
- Mobility scooters
- Powerchairs
- Manual wheelchairs
- Rise and recline chairs, where applicable
- Adjustable profiling beds
- Bath lifts
- Shower chairs
- Walking aids
- Daily living aids
Eligibility depends on both the product and the circumstances of the person using it. Not every product sold by a mobility retailer will automatically qualify.
Myth
Everyone over State Pension age automatically qualifies for VAT relief.
Fact
Age alone does not qualify someone. VAT relief is based on having a qualifying long-term illness or disability.
How Do I Claim VAT Relief?
Claiming VAT relief is usually straightforward. When you are eligible, you will normally be asked to complete a declaration confirming:
- Your name and address.
- The nature of your qualifying long-term illness or disability.
- That the equipment is being purchased for your personal or domestic use.
At First Choice Mobility, we will guide you through the declaration and answer any questions before your order is completed.
Before You Buy Checklist
✔ The product is eligible for VAT relief.
✔ You meet the qualifying criteria.
✔ The equipment is for personal or domestic use.
✔ You have completed the required declaration.
Frequently Asked Questions
Do I need proof from my doctor?
In most cases, a completed eligibility declaration is normally sufficient. You will not usually be required to provide a doctor’s letter.
Can I claim VAT back after purchasing the item?
It is much easier for VAT relief to be applied correctly at the point of sale. If you have already paid VAT, contact the retailer as soon as possible to discuss whether anything can be done.
Does receiving PIP automatically qualify me?
Receiving Personal Independence Payment may indicate that you have a qualifying condition, but VAT relief is based on HMRC’s eligibility criteria rather than receipt of a particular benefit.
Can I claim VAT relief for someone else?
Yes. You can purchase qualifying equipment on behalf of someone who is eligible, provided the equipment is for that person’s personal or domestic use.
Is VAT relief means tested?
No. VAT relief is not normally based on your income or savings. It is based on your condition, the intended use of the equipment and whether the product is eligible.
Official VAT Relief Guidance
The following websites provide further information about VAT relief and financial support:
HMRC VAT Notice 701/7: VAT Relief for Disabled People ↗
GOV.UK: VAT Relief on Certain Goods if You Have a Disability ↗
Citizens Advice: Independent Benefits and Financial Guidance ↗
Our Advice
If you are unsure whether you qualify for VAT relief, do not guess—ask.
We are happy to explain the rules, answer your questions and guide you through the declaration process. We would much rather help you understand your eligibility before you buy than have you worry about getting it wrong.
Need More Help?
Our experienced team can explain VAT relief, help you complete the declaration and advise whether a particular product may be eligible.
Freedom, with confidence.
Straightforward advice from First Choice Mobility.
Important information: This guide is intended to provide general information and is based on HM Revenue & Customs guidance available at the time of review. VAT legislation and eligibility criteria may change. Always refer to the latest official HMRC guidance or contact First Choice Mobility for advice before purchasing.
