Vat Exemption And Vat Relief

With the completion of a straightforward declaration form, customers who have an ongoing medical condition may purchase the majority, but not all, of our mobility products without paying VAT.

Items that qualify for VAT relief are clearly labelled as such on the product pages and have two prices, with the cheaper price available to people who are ‘chronically sick or disabled’ and purchasing the goods for ‘personal or domestic use’.

HMRC puts it like this:

If you’re disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use. Also, you will not be charged VAT on:

  • the installation and any extra work needed as part of this
  • repairs or maintenance
  • spare parts or accessories

A person is ‘chronically sick or disabled’ if he or she is a person

  • with a physical or mental impairment which has a long-term and adverse effect upon his or her ability to carry out everyday activities
  • with a condition which the medical profession treats as a chronic sickness

Diabetes, arthritis, osteoporosis, angina, fibromyalgia, dementia and COPD are a few examples of chronic illnesses; it does not cover individuals who are temporarily incapacitated, such as with a broken limb.