VAT Exemption for Disabled People

VAT relief is available on certain goods that have been designed or adapted for your use, parts and accessories for use with those goods, services relating to the installation or repair and maintenance of those goods and certain building work.

The information on this page will help you identify where this is applicable and how to claim this benefit.

If VAT relief is available, the goods and services will be zero rated for VAT; which means you will not be charged VAT (normally 20%). A full list of qualifying goods and services can be found in VAT Notice 701/7 (link below). Usually, your supplier will be able to help you.

https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-and-older-people

Do I need to be registered as disabled, or be on benefits to qualify?

No. Qualifying for VAT relief is not dependent on whether you are registered as disabled, or on the benefits you may or may not be getting. The VAT law refers to disabled people, which means disabled people who are ‘chronically sick or disabled’. A person is ‘chronically sick or disabled’ if he or she has:

-       A physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities, or;

-       A condition which the medical profession treats as a chronic sickness, such as diabetes

Will the supplier automatically provide the goods or services free of VAT?

No, the supplier will require a written or an electronic declaration from you. They will need to retain the declaration as evidence in support of not charging you VAT.

Where can I obtain the relevant declaration form and what needs to be included?

The declarations are available on the HM Customs & Revenue website:

https://www.gov.uk/government/publications/vat-reliefs-for-disabled-people-eligibility-declaration-by-a-disabled-person

Download our fact sheet for more information on VAT Exemption for Disabled People.

Download Factsheet