VAT Exempt Products

VAT Exemption for People with Disabilities in the UK

If you're disabled or have a long-term illness, you may be eligible for VAT relief on certain products and services. This means you won’t be charged Value Added Tax (VAT) on items that are designed or adapted specifically for your personal use.

Who qualifies?
You may qualify if you:

• Have a physical or mental impairment that affects your ability to carry out everyday activities

• Have a condition that is treated as a chronic illness (such as diabetes)

• Are terminally ill

What’s covered?
VAT exemption typically applies to:

• Mobility aids (like wheelchairs, stairlifts, and adjustable beds)

• Certain home adaptations (such as accessible bathrooms or ramps)

• Medical equipment and some computer software

How to claim VAT exemption:
To benefit from VAT relief, you’ll need to complete a simple eligibility declaration when purchasing qualifying products or services.

Important: You do not need to be registered disabled or receive disability benefits to qualify, but the goods or services must be for your personal or domestic use.

For full details, visit the UK Government’s VAT relief page.