Many disabled individuals in the UK are unaware that they could legally avoid paying VAT on certain goods and services, potentially saving thousands. The rules are buried deep in HMRC guidance, filled with legal jargon and confusing terms. As a result, eligible people often miss out on vital financial relief for essential items like wheelchairs, stairlifts, or adapted cars.
This guide simplifies the 2025 UK VAT relief rules for disabled individuals. It breaks down who qualifies, what items and services are zero-rated, and how to claim your savings with confidence.
What Is VAT Relief for Disabled People?
VAT relief allows eligible disabled individuals to purchase specific goods and services at 0% VAT, instead of the standard 20%. Some mobility aids for those aged over 60 may qualify for the reduced 5% rate.
Who Qualifies as ‘Chronically Sick or Disabled’?
HMRC defines this as someone:
- With a long-term physical or mental impairment that severely affects day-to-day activities
- Diagnosed with a chronic illness (e.g., diabetes, multiple sclerosis)
Important Notes:
- Temporary conditions like a broken leg do not qualify
- Elderly individuals without chronic conditions are not eligible unless under the 60+ mobility scheme
- You don’t need to be on disability benefits, but receiving them may help prove eligibility
Key Condition: Personal or Domestic Use
To qualify for VAT relief:
- The goods/services must be for personal use only
- Business use is excluded
- If purchased for you and your disabled partner, relief still applies
Zero-Rated Items: What You Can Get VAT-Free in 2025
Vehicles (Cars, Vans, Motorhomes)
To qualify:
- Must be adapted substantially and permanently (e.g., welded ramps, custom seating)
- Must be used primarily for personal/domestic use
Not covered:
- Roof racks, automatic gearboxes, trailer hooks
Limit: One VAT-free adapted car every 3 years unless exceptions apply
If you use a wheelchair and need a car that has been adapted for accessibility, you may be eligible for VAT-free purchase but only if adaptations are made before the sale. See full vehicle VAT relief guidance here.
Home Alterations
VAT relief applies for building adaptations only if medically necessary:
| Adaptation Type | VAT Relief? |
|---|---|
| Ramps or widened doorways | Yes |
| Stair lifts, wheelchair lifts | Yes |
| Adapting bathrooms/lavatories | Yes |
| Installing alarm systems | Yes |
| Downstairs bedroom alterations | No |
| General kitchen remodel (non-custom units) | No |
Some specific building modifications like installing ramps, stairlifts, or adapted bathrooms qualify for VAT relief. For full criteria and examples, read HMRC’s official guidance on VAT relief for building work.
Note: Work must be done by a professional. DIY purchases do not qualify.
Medical Equipment & Aids
Here’s a quick overview of common medical equipment and aids that may qualify for VAT relief when used by eligible individuals for personal or domestic purposes:
| Category | Item | Conditions/Notes |
|---|---|---|
| Mobility & Accessibility | Wheelchairs & Mobility Scooters | Must be used personally by a chronically sick or disabled person |
| Stair Lifts / Chair Lifts | Installed to support movement within the home | |
| Riser Chairs (Tilt & Lift) | Specially designed for mobility support | |
| Bedroom & Bathroom | Electrically Adjustable Beds | Must resemble hospital-style therapeutic beds |
| Commode Chairs & Bath Stools | Used for personal hygiene and care | |
| Communication & Vision | Communication Software / Devices | Designed specifically for people with communication disabilities |
| Text Telephones | Hearing aids are excluded (unless for auditory training of deaf children) | |
| Braille Embossers / Braille Keyboards | Devices specifically tailored for visually impaired users | |
| Low-Vision Aids | Excludes regular glasses or contact lenses | |
| Daily Living & Medical | Incontinence Products | Includes pads, catheters, and related products |
Important: Must be designed specifically for disability needs, not just convenience.
Repairs, Adaptations & Accessories
VAT relief also covers:
- Installation of qualifying items
- Adaptation of regular items into disability-supportive tools
- Repairs/maintenance of qualifying goods
- Spare parts made exclusively for the disabled
Excluded:
- General-purpose items like generators
- Mass-market kitchen fittings
Can I Claim VAT Relief on Imported Goods?
Yes. If a product qualifies for VAT relief in the UK, it can also be imported VAT-free, provided the correct forms are submitted at the point of entry. Use HMRC Notice 701/7 for reference.
Products with Disputed VAT Status
To qualify, the product must be designed solely for disabled people. This is stricter than “mainly used by disabled people.”
| Product Type | Usually Qualifies? | Reason |
| Custom bath lifts | Yes | Designed for specific disability needs |
| Walk-in baths (mass-produced) | Maybe | Depends on manufacturer’s VAT status declaration |
| Kettle tippers | Yes | Designed only for disability ease |
| Recliner chairs | Maybe | Must be medically justified |
| Allergy relief products | No | Considered general-use |
| Spa/Hydrotherapy therapist fees | No | Services usually VATable |
If in doubt, contact HMRC or ask the manufacturer to confirm zero-rating eligibility.
Steps to Claim VAT Relief in 2025
- Confirm eligibility (chronic illness/disability + personal use)
- Check product/service qualifies (see the above tables)
- Fill out a VAT Relief Declaration Form (from the supplier or HMRC)
- Submit the form to the supplier at the time of purchase
- Keep documentation for future proofing in case of audits
Frequently Asked Questions
No, you don’t need to receive PIP, DLA, or similar benefits to claim VAT relief. However, receiving them can help support your eligibility by showing official recognition of your disability.
Yes, A family member or caregiver can purchase VAT-free items on behalf of a disabled person, as long as the goods are strictly for that person’s personal use and a signed eligibility declaration is provided.
You can get VAT relief while using the product at home, but only if its main purpose is personal. HMRC may deny the relief if the product is primarily used for business or to generate income.
Conclusion
VAT relief is an important financial benefit for disabled individuals in the UK. Whether you’re purchasing an adapted vehicle, installing a stairlift, or buying a medical aid, knowing the rules ensures you don’t pay more than necessary. Always check eligibility, request the proper paperwork, and keep records.