• 0800 032 0864
  • All our Prices Include Delivery and Installation to any UK Mainland Address
  • Sherborne Upholstery Major Stockists
  • 0800 032 0864
  • All our Prices Include Delivery and Installation to any UK Mainland Address
  • Sherborne Upholstery Major Stockists

How VAT relief works

This is not a VAT refund system and there’s no facility for HMRC to refund VAT to you if you’re entitled to buy VAT-free goods. If you’re entitled to buy VAT-free goods, your supplier will not charge you VAT.

Goods you can buy VAT-free

This section has information on the goods you can buy VAT-free because of your disability including:

  • medical and surgical appliances
  • invalid wheelchairs and mobility scooters
  • equipment to aid the hard of hearing, and low vision aids
  • specialist beds, chair and stair lifts, rise and recline chairs and other lifting equipment and sanitary devices
  • goods that have been designed solely for disabled people
  • computer equipment
  • emergency alarm call systems
  • boats
  • parts and accessories

You can hire or lease eligible goods VAT-free if you’re disabled.

Your retailer or other supplier is responsible for checking if the goods are eligible to sell VAT-free.

Specialist adjustable beds, chair and stair lifts, rise and recline chairs and other lifting equipment and sanitary devices

You’ll not have to pay VAT if you’re buying:

  • an electrically or mechanically adjustable bed - an adjustable bed will be eligible for relief only if it clearly stands out as being specialised for the use of invalids, as well as being adjustable, a qualifying bed will have other specific design features that distinguish it from an ordinary bed
  • a stair lift or chair lift designed for use in connection with a wheelchair (the lift does not have to carry you while you’re in the wheelchair)
  • a riser-recliner chair designed to help you move from a seated position to a standing position and the other way around, recliner chairs which do not have the lifting facility cannot be bought VAT-free
  • a hoist
  • a sanitary device such as a commode chair or stool, a sanitary appliance which has a bidet jet and warm air drier or a frame to help you lower or rise from the toilet