VAT relief

Claiming VAT relief if you're disabled or over 60

If you’re disabled or have a long-term illness, you may be eligible for VAT relief on certain goods and services that are designed or adapted for personal or domestic use.

Examples of eligible items include:

adjustable beds
alarms
low vision aids or braille paper (but not contact lens or glasses)
medical appliances for severe injuries
mobility vehicles (purchase and lease)
stair lifts
wheelchairs

You should also not be charged VAT on:

installation
maintenance and repairs
spare parts and accessories.

Who qualifies for VAT relief?

You may qualify if you:

have a chronic illness, such as diabetes
have a physical or mental impairment that affects your ability to carry out everyday activities (e.g. blindness)
are terminally ill.

You do not qualify if you are:

temporarily disabled
Elderly but otherwise able-bodied.

How to apply for VAT relief

When purchasing eligible goods or services, ask the supplier for a VAT exemption form. You must complete and return this form before or at the time of purchase. If the supplier doesn’t have a form, you can provide a written declaration confirming your eligibility.

Reduced VAT rate for people ages 60 and over

If you’re aged 60 or over, you may be eligible for a reduced VAT rate of 5% on the supply and installation of certain mobility aids in your home.

Eligible items include:

built-in shower seats or showers with built-in seats
walk-in baths with sealable doors
grab rails
hoists
ramps
stair lifts
bath lifts.

This reduced rate only applies to the initial purchase and installation. Repairs or replacements are not eligible for VAT relief.

Who qualifies for the reduced rate?

You’ll qualify if:

the product is both purchased and installed
the installation is in your own home or a shared house (not a care home)
you are aged 60 or over at the time of purchase or installation.

How to Apply for the Reduced Rate

Your supplier should apply the reduced VAT rate, but you’ll need to provide a written declaration. This can be done using a form provided by the supplier or by writing a letter using the standard wording from HMRC:

I [full name] of [the address where the installation is taking place] declare that I am aged 60 or over and that this supply and installation qualifies for the reduced rate of VAT in accordance with The Value Added Tax (Reduced Rate) Order 2007.

If you’re unable to complete the form yourself, a relative, partner, or responsible person may sign it on your behalf.

Find out more

For full details, visit the official HMRC VAT Notice 701/71 or call HMRC on 0300 200 3700 (Monday to Friday, 8:30am to 5:30pm, excluding bank holidays). You can also send an online enquiry.

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