VAT Relief Guidelines for Disabled Products

Most products disability products and services supplied by Roman Bath House are available without VAT for those entitled to exemption.

VAT is a UK tax that you pay as a consumer when you buy goods and services. In the UK the standard rate for VAT is 20 per cent.

The following details have been extracted from the DirectGov website, for your convenience. For further details, please follow this link.

 

About VAT relief for disabled people

Disabled people do not have to pay VAT when they buy equipment that has been designed solely for disabled people, or on the adaptation of equipment so they can use it.

Also, VAT is not charged on certain services provided to disabled people, including some building work to adapt a disabled person's home and the hire of disability equipment like wheelchairs.

Goods and services on which you do not have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief'.

The rules about VAT reliefs for disabled people are complex. Not everything that is supplied to disabled people is zero-rated for VAT.

Who is eligible for VAT relief

VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.

A person is 'chronically sick or disabled' if they either:

• have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
  
• have a condition that doctors treat as a chronic sickness - like diabetes, for example
• are terminally ill
  

 

A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who is otherwise well and not disabled.

Services that are eligible for VAT relief

Services that are eligible for zero-rating include:

• the servicing, maintenance and installation of disability equipment
• adaptation work on equipment or appliances so a disabled person can use them
• some building alterations to a disabled person's home
• the hire of qualifying disability equipment

 

Adaptations to your home

The work involved in some adaptations to disabled people's homes is eligible for VAT relief.

The rules about adaptations to buildings and VAT are complex. You should always ask whether the adaptation work to your home will be eligible for VAT relief when you are hiring a builder or other tradesperson.

 

How VAT reliefs work

When you buy a zero-rated product or service, you may have to sign a form declaring that you have a chronic illness or disability and what it is. You must also declare that the product or service is for your own 'personal or domestic use'. The supplier should have copies of this form.

You can then buy the product or service at a price that excludes VAT. You do not have to pay VAT and then reclaim it from the government - it will be taken off the purchase price before you pay.

More information

You can find out more about VAT reliefs for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there, you can call their Charities Helpline, which covers VAT reliefs for disabled people.

Telephone: 0845 302 02 03

The helpline is open 8.00 am to 5.00 pm, Monday to Friday. It is closed at weekends and bank holidays.