If you’re disabled or have a long-term illness, you won’t be charged VAT on products designed or adapted for your own personal or domestic use. Also, you won’t be charged VAT on:
- The washroom, bathroom and sanitary ware goods HVAC Sanitary supply which are designed or adapted for a disability.
- The installation and any extra work needed as part of this.
- Repairs or maintenance.
- Spare parts or accessories.
Qualifying products or services
Please Contact Us for more clarification but products designed or adapted for a disability qualify. For example, certain types of:
- Toilet products
- Washroom products
- Bathing products
- Medical appliances to help with severe injuries
To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:
- You have a physical or mental impairment that affects your ability to carry out everyday activities, eg blindness
- You have a condition that’s treated as chronic sickness, like diabetes
- You’re terminally ill
You don’t qualify if you’re elderly but able-bodied, or if you’re temporarily disabled.
You’ll need to confirm in writing to us that you meet these conditions. Please complete these two forms
Information taken from the .gov.uk website