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Zero-Rate VAT

Equipment for disabled people, including wheelchairs, scooters, Rise Recliner chairs and various other mobility products classified as a Medical Device, can be sold with zero-rate VAT to qualifying people. This guide explains who can qualify for Zero-Rate VAT and what types of products qualify.

 Do I qualify for Zero-Rate VAT?

You can qualify for Zero-Rate VAT if you are chronically sick or disabled. Goods purchased must be for your own personal use and not for multi-User use such as beds in a care home.

For the purposes of Zero-Rate VAT, Her Majesty’s Customs & Revenue (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 conditions do not qualify for VAT exemption.

Examples of goods that can be purchased VAT free:

  • Wheelchairs, Powerchairs and scooters
  • Specialist 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 Recliner chairs
  • Emergency home alarm systems designed to alert a carer or control centre
  • Incontinence products
  • Equipment to aid the hard of hearing and low vision aids
  • Medical appliances designed solely for the relief of a severe abnormality or severe injury
  • Goods that have been designed solely for disabled people

You are also able to hire or lease eligible goods at zero-rate VAT. If you are disabled, any installation, service and repair of the above items would also qualify for zero-rate VAT.

 How Do I Apply?

You complete and sign a form stating that you meet the criteria for ‘chronically sick or disabled’, as set out above (Self- Declaration). Declaration forms are available at Just Care Products Limited which can be completed at the point of purchase. If the purchaser is unable to sign their declaration form, this can be done by a parent, guardian, spouse, doctor or carer on their behalf. Online declarations are also valid.

If you need help with anything please
do not hesitate to contact us.

 

Do you qualify for VAT exemption?

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