Are You Eligible for VAT Relief on Mobility Products?

Choosing mobility equipment should feel straightforward. But if you’ve seen prices shown with and without VAT, you might be wondering which price applies to you.

At Premier Community, we’re here to help you find equipment that suits your needs and understand the price before you buy. Here’s a simple guide to how VAT relief works.

What is VAT relief?

Some mobility products can be sold without VAT when they’re purchased for the personal or domestic use of someone who is chronically sick or disabled. Both the person and the product must meet HMRC’s rules. VAT relief is applied by the supplier at the point of purchase; it isn’t a retailer discount.

Who can qualify?

You may qualify if you have a physical or mental impairment that has a long-term and substantial effect on everyday activities, or a condition that the medical profession treats as a chronic illness.

You don’t need to be registered disabled or receive disability benefits, and VAT relief isn’t means-tested. Age alone does not qualify someone for VAT-free products, and a temporary injury, such as a broken leg, would not usually qualify.

If you’re unsure whether your condition meets HMRC’s definition, you can speak with your doctor or another medical adviser. You can also read the GOV.UK guidance on VAT relief.

Which mobility products may qualify?

Depending on their design, qualifying products can include:

• Certain mobility scooters
• Wheelchairs and powered wheelchairs
• Riser recliner chairs with a lift function
• Certain stairlifts and chair lifts
• Specialist adjustable beds
• Hoists and some sanitary aids
• Parts and accessories designed solely for use with eligible equipment

The details matter. For example, HMRC has different rules for pavement and road mobility scooters. An ordinary reclining chair or standard battery will not become VAT-free simply because it is used alongside mobility equipment. Our shop teams can help you check the VAT treatment of the particular product you’re considering.

Can a family member buy the product for me?

Yes. A parent, spouse or guardian can arrange and pay for qualifying equipment on behalf of an eligible person. The equipment must be intended for that person’s personal or domestic use.

How do I receive VAT relief?

If the purchase qualifies, we’ll ask you to complete a simple VAT relief declaration. This records who will use the product, their address, the nature of their long-term condition and that the product is for their personal or domestic use.

You don’t generally need a doctor’s letter or a special VAT exemption card. If you need help completing the declaration, a responsible person can assist. The supplier keeps the declaration with its records; you don’t send it to HMRC.

Does being over 60 make a difference?

Being over 60 does not, by itself, make you eligible to buy mobility products without VAT. There is, however, a separate 5% VAT rate for certain mobility aids, such as stairlifts, ramps and grab rails, when they are supplied and installed in a private home for someone aged 60 or over. Different conditions apply to that rate.

Speak to our mobility team

Whether you’re exploring scooters, trying a riser recliner or looking for advice about a stairlift, our friendly team can help you understand your options and check whether VAT relief may apply.

Visit your nearest Premier Community Mobility Shop in Kings Mill Hospital, Carlton, Woodseats, Ilkeston or Swadlincote, or get in touch with us. We’ll take the time to answer your questions and help you find equipment that supports your independence.

This article is general guidance. VAT treatment depends on the person’s circumstances and the specific product or service. For the full rules, see HMRC’s VAT Notice 701/7.