All the prices on the website are shown inclusive of Value Added Tax (VAT). However, we also show a non-VAT price. This is because some equipment for disabled people, including wheelchairs, scooters, vehicles and various other mobility products, can be sold free of VAT to qualifying people. This guide explains who can qualify for VAT free shopping, what types of products this covers and how to go about purchasing mobility products VAT-free.

VAT Free Purchasing
If you qualify for VAT exemption, you won’t have to pay VAT on mobility goods that qualify under the VAT relief scheme. We will simply charge you the VAT-free amount – so you DO NOT have to pay VAT up front and then reclaim this from the government.

Who Qualifies for VAT Exemption?

You can qualify to buy mobility products VAT-free if you are chronically sick or disabled. Goods purchased must be for your own personal, non-business use.

For the purposes of VAT relief, HM Revenue & Customs (HMRC) defines ‘chronically sick or disabled’ as:

• you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
• you have a condition that the medical profession treats as a chronic sickness, such as diabetes.
• you have a terminal illness.

Temporary mobility impairment (a broken leg, for example) does not qualify for VAT exemption.

Which Types of Mobility Products Can I Buy VAT-free?

Listed below are examples of the many types of mobility product that can be purchased VAT-free. If there’s something you need and you’re in any doubt whether this will be VAT-free for you, please contact our specialist staff on 0800 916 3037 and we’ll be happy to offer further advice. More information can be found here.

Examples of VAT-relief qualifying products:

• Wheelchairs, powerchairs and scooters.
• Wheelchair accessible vehicles.
• Adapted vehicles.
• Vehicle adaptations, such as driving aids, swivel seats and wheelchair hoists and storage boxes.
• Electrically or mechanically adjustable beds
• Toileting aids, such as commode chairs, commode stools and frames for sitting on or rising from a toilet.
• Chair lifts or stair lifts designed for use in connection with a wheelchair.
• Rise and recline chairs.
• Emergency home alarm systems designed to alert a carer or control centre.
• Incontinence products
• Some audio products (but not standard hearing aids)
• Some aids for partially sighted people (but not glasses or contact lenses)
• Medical appliances designed solely for the relief of a severe abnormality or severe injury.

You can also qualify for VAT relief on:

• Installation, servicing or repair of the above items
• Lease of a Motability vehicle
• Hire of wheelchair accessible and adapted vehicles.

Certain categories of building work, to adapt your home (for example ramps, lifts, wider doorways), can also qualify for VAT exemption.

Great. So How Do I Apply?

VAT exemption works by self-declaration – you complete the above form stating that you meet the criteria for ‘chronically sick or disabled’, as set out above. Independent or NHS medical assessment is not required. The user purchasing the product must confirm they are buying the product for personal and domestic use only.