Living with a long-term illness or disability often means having to buy specialist equipment or adapt your home so life is that little bit easier and safer. However, as many people are aware, these items don’t come cheap. What some don’t realise is that you may not need to pay VAT on specific products or services designed specifically for disabled people.

In the UK, there’s a scheme called VAT relief for disabled people, which can significantly reduce the cost of essential aids and adaptations. The process isn’t complicated, but it can be confusing if you’ve never encountered it before. *This guide explains what qualifies for VAT relief, who is eligible, and how you can claim it — so you don’t end up paying more than you should.

What is VAT relief, and why does it exist?

VAT (Value Added Tax) is typically charged at a rate of 20% on goods and services. For everyday purchases, this is something we hardly notice — but when it comes to big-ticket items such as stair lifts, mobility scooters, or bathroom adaptations, that 20% can add up to hundreds or even thousands of pounds.

The government recognises that disabled people often need specialist items to live independently, so it allows certain products and services to be sold without VAT. This isn’t a rebate you claim back later — the supplier removes the VAT at the point of purchase once you’ve confirmed your eligibility.

What products qualify for VAT relief?

Not everything you buy will be VAT-free, but a wide range of equipment and aids are exempt from VAT. These tend to be items that are specially designed or adapted for people with disabilities or long-term health conditions.

Mobility aids

• Wheelchairs (manual and powered)
• Mobility scooters
• Walking frames, sticks, and crutches

Medical and health equipment

• Adjustable hospital-style beds
• Stair lifts and chair lifts
• Hoists and lifting equipment
• Rise-and-recline chairs
• Bath lifts, commodes, and specially designed shower seats

Daily living aids

• Specially adapted cutlery and kitchen tools
• Communication aids such as speech synthesisers or specialist computers
• Magnifiers and screen readers for people with visual impairments
• Alarms and alert systems, such as vibrating pagers for deaf users

Vehicles and adaptations

• Buying or leasing a car adapted for wheelchair use
• Adaptations such as hand controls or wheelchair hoists

These are just some of the most common examples, but there are many more. If a product is described as “specially designed for disabled use,” it’s worth asking the supplier whether VAT relief applies.

What doesn’t qualify?

It’s just as important to know what isn’t covered. You won’t usually get VAT relief on:

• General household appliances such as washing machines, TVs or microwaves
• Ordinary furniture that hasn’t been adapted for disability needs
• Mobility aids bought for temporary injuries, such as a broken leg
• Services not directly linked to disability support

Put simply, if it’s something anyone might buy, it probably won’t qualify unless it has been specially designed or adapted for use by people with disabilities.

Services that qualify

VAT relief isn’t only about products — it also applies to services that directly relate to disability needs. For example:

• Installation and maintenance of equipment such as stair lifts, hoists or alarms
• Building work to adapt a home, such as:
  • Ramps and widened doorways
  • Bathroom adaptations like walk-in showers and grab rails
  • Home lifts or through-floor lifts

This can make a huge difference when you’re making your home more accessible, as VAT savings on building work can be substantial.

Who can claim VAT relief?

You may be able to claim if you are:

• Chronically sick or disabled — meaning you have a long-term health condition or disability. It doesn’t apply to temporary conditions or to old age alone.
• Buying the product or service for your own personal or domestic use.

Carers and family members can also purchase items on behalf of a disabled person, providing the item is for that person’s use.

How to claim VAT relief: step by step

The good news is that claiming VAT relief is much simpler than many people expect. Here’s what you need to do:

Check eligibility
Make sure the item or service you’re buying is on the list of qualifying goods and that you meet the definition of “chronically sick or disabled.”

Choose a supplier who offers VAT relief.
Most mobility retailers, home adaptation companies, and specialist online shops will clearly state which items qualify. If they don’t, then ask before purchasing.

Complete a VAT relief declaration.

• This is usually a short form provided by the supplier (online at checkout or on paper in-store).
• You’ll need to give your name, address, and the condition you live with (for example, arthritis, multiple sclerosis, or mobility impairment).
• You don’t need a doctor’s note — your own declaration is enough.

The supplier removes the VAT.
Once the form is complete, the supplier won’t charge VAT. If you don’t fill it in, VAT will be added, and it can be challenging to reclaim later.

Important things to remember

• VAT relief is applied at the point of purchase. You don’t reclaim it later from HMRC.
• If you’ve accidentally paid VAT on an eligible item, you can sometimes request a refund from the supplier (not HMRC).
• Keep a copy of your VAT relief declaration for your own records, just in case.

Final thoughts

Living with a disability or long-term illness can be challenging enough without the added burden of unnecessary costs. VAT relief is designed to ease some of that pressure, making essential aids and adaptations more affordable.

*This is not an exhaustive list. Always check with a supplier first.

Here is a link to the Government Webpage that gives more detailed information.

Here is a link to an example of a claims form for VAT relief.