VAT relief on mobility aids can save eligible customers a significant amount, yet many people are not aware they can buy a VAT-free mobility scooter or other equipment at all. If you are chronically sick or disabled and buying for your own personal use, many products can be supplied zero-rated, meaning you pay no VAT. This guide explains who qualifies for VAT exemption, what products qualify, and how to claim it correctly under HMRC rules.
Do you pay VAT on mobility aids?
Usually, yes, VAT is charged on goods in the UK. But under VAT relief rules, certain mobility and daily living aids can be supplied VAT-free to eligible customers. So the answer to “do you pay VAT on mobility aids?” is: not always. If you meet HMRC’s eligibility conditions and sign a simple declaration, the VAT is removed from the price of qualifying items.
Who qualifies for VAT exemption?
This is the most important part to get right. To qualify for VAT relief, you must be:
- Chronically sick or disabled. HMRC defines this as having a physical or mental impairment with a long-term and substantial effect on your ability to carry out everyday activities, a condition treated as chronic sickness (such as diabetes), or a terminal illness.
- Buying the product for your own personal or domestic use.
Two points often cause confusion. First, age alone does not qualify you. Being elderly is not, by itself, grounds for VAT relief. Second, someone who is simply temporarily unwell, such as with a broken leg, does not qualify. A charity buying qualifying goods for eligible people may also claim relief in certain circumstances.
What products qualify for VAT relief?
Not everything is eligible, but a wide range of mobility and daily living equipment is. Products that commonly qualify include:
- Mobility scooters and wheelchairs designed for disabled people
- Certain adjustable beds and riser recliner chairs
- Bath lifts, and many bathing and toileting aids
- Some walking aids and daily living aids designed for disabled people
Whether a specific item qualifies depends on its design and purpose, so it is always worth asking. You can browse eligible categories across our full mobility catalogue, including mobility scooters and bathing and toileting aids.
How to claim VAT relief: the HMRC eligibility declaration
Claiming is straightforward. You do not need to contact HMRC yourself or provide medical proof in advance. Instead, you complete a simple HMRC eligibility declaration at the point of purchase, as set out in VAT Notice 701/7. On the declaration you state your name and address, describe your chronic sickness or disability, and confirm the product is for your own personal use. You then sign and date it.
The declaration is a legal statement, so it should be completed honestly. There is no charge for making the declaration, and you do not pay the VAT on qualifying goods once it is signed.
We will help you get it right
Working out whether you qualify and which products are eligible can feel fiddly, but you do not have to do it alone. Our team can explain how VAT relief applies to the items you are interested in and help you complete the declaration correctly. If you would like to know the VAT-free price of a product, simply enquire and we will let you know.
Frequently asked questions
Do you pay VAT on mobility aids?
Not always. Many mobility aids can be supplied VAT-free to customers who are chronically sick or disabled and buying for personal use, once a declaration is signed.
Who qualifies for VAT exemption on mobility aids?
People who are chronically sick or disabled and buying qualifying goods for their own personal or domestic use. Age or a temporary injury alone does not qualify.
What is the HMRC eligibility declaration?
It is a simple form, set out in VAT Notice 701/7, on which you confirm your eligibility and that the product is for personal use. Signing it removes the VAT on qualifying goods.
Which products qualify for a VAT-free price?
Many scooters, wheelchairs, bath lifts and daily living aids designed for disabled people qualify. It depends on the item, so ask us and we will confirm.
Want to know your VAT-free price? Enquire about any product through its enquiry form, or visit our Bilston store, and we will help you claim the relief you are entitled to. Start with our full range of mobility and daily living aids.
