VAT stands for Value Added Tax.
VAT (Value Added Tax) is a government tax levied on all products and services purchased in the United Kingdom. At the moment, all purchases are subject to a 20% VAT charge.
Who qualifies for VAT exemption?
If you're chronically ill or disabled, and the goods are for personal or domestic use, you'll be able to get them VAT-free.
To qualify for VAT-free items, you do not need to be disabled or qualified for any other assistance.
If you have any of the following, you are considered chronically ill or disabled for VAT purposes:
A physical or mental handicap that has a long-term and significant negative impact on your capacity to carry out daily tasks.
A medical ailment that is classified as a chronic illness (i.e., a long-term health problem).
For VAT purposes, a person who is just temporarily disabled or incapacitated, such as with a broken leg, or someone who is elderly but not chronically sick or disabled, is not considered chronically sick or disabled.
What items are eligible for a VAT-free purchase?
The following items are exempt from VAT:
Medical and surgical instruments (not bandages, plasters or other wound dressings)
Wheelchairs and mobility scooters (only Class 2 – not exceeding 4 mph unless specifically developed for disabled people)
Hearing aids and low vision aids (not including regular hearing aids, corrective spectacles, or contact lenses) are available.
Specialist beds, chair and stairlifts, rise and recline chairs, and other lifting and hygienic devices are among the products available.
Products that have been specifically made for disabled persons (as opposed to products that are used by both disabled and non-disabled people).
Computer hardware (not general computer equipment such as laptops)
Alarm systems for emergencies (no telephones, intruder alarms or CCTV systems)
If you're disabled, you can also rent or lease qualified goods without paying VAT.
What is the procedure for claiming VAT exemption?
The seller will normally ask you to sign a paper certifying that the item is for a person with a handicap or who is chronically ill in order to claim VAT exemption.
HM Revenue and Customs or one of their local offices can provide you with a Declaration form.
VAT reduction for anyone over the age of 60
If you are over the age of 60, you can get a 5% VAT reduction on mobility aids for your house.
Grab rails, ramps, stairlifts, bath lifts, built-in shower seats or showers with a built-in shower seat, and walk-in bathrooms with sealable doors are all included.
