If you’re disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use. Also, you will not be charged VAT on:
- the installation and any extra work needed as part of this
- repairs or maintenance
- spare parts or accessories
The product and your disability have to qualify.
How to get the product VAT free
To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:
- you have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness
- you have a condition that’s treated as chronic sickness, like diabetes
- you’re terminally ill
You do not qualify if you’re elderly but not disabled, or if you’re temporarily disabled.
You’ll need to confirm in writing that you meet these conditions. Your supplier may give you a form for this.