vat

Hands holding a piece of paper with VAT at the top and coins and paper money in the background

Are You VAT Exempt?

Did you know, as a disabled person, you may be exempt from having to pay VAT on certain items?? Neither did I!! According to Gov.uk website:

If you’re disabled you’ll generally have to pay VAT on the things you buy, but VAT relief is available on a limited range of goods and services for disabled people.

VAT relief that may be available if you’re buying goods because of your disability.

Source: Gov.uk

You’ll only be able to have eligible goods VAT-free if you’re chronically sick or disabled and the goods are for your personal or domestic use. You do not need to be registered disabled or eligible for any other benefit to qualify for VAT-free goods.

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
  • boats
  • 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.

Medical and surgical appliances

You’ll not have to pay VAT when you buy medical or surgical appliances that are designed solely for the relief of a severe abnormality or severe injury such as amputation, rheumatoid arthritis, learning difficulties or blindness.

Appliances that can be bought VAT-free include:

  • invalid wheelchairs
  • certain types of mobility scooters
  • leg braces
  • neck collars
  • oxygen concentrators
  • specialist clothing
  • specialist footwear
  • wigs

Items that you cannot buy VAT-free include bandages, plasters or other wound dressings and dentures (unless you buy them from a dentist or other dental care professional).

For full information, please visit: www.gov.uk

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