Qualifying Products or Services
Products available for VAT exemption include aids designed or modified solely for use by people with a disability (for example, arthritis, for purchasing of mobility aids), as well as products designed for the care or treatment of incontinence. Such products are only available at zero-rate VAT when purchased directly by an individual for their personal use, or when purchased by a registered charity for use by the disabled person. Routine servicing and repairs may also be zero-rated.
Exempt Rating – Personal use
Products solely used to treat or aid a disability are generally accepted for VAT exemption for personal use. You do not have to be registered disabled. The important thing is that the item is being used for personal use and not for use in an institution or for resale.
If you are unsure as to whether you are eligible to receive goods or services zero-rated for VAT you should consult your local VAT office before signing the declaration.
If you are an individual and would like to check the VAT regulations or a charity making goods available to a disabled person, details can be found at HM Customs and Excise, Notice 701/7, VAT reliefs for disabled and older people.
Please complete and return a VAT Eligibility Declaration form for Aids for Disabled Persons Supplied to an Individual form to More Able Services when placing an order for equipment, repair or installation.