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
- 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