Mobility VAT Exemption
What is VAT Exemption?
VAT (Value Added Tax) exemption provides financial relief for people who need mobility aids to compensate for limited movement resulting from long-term or permanent disabilities, or debilitating illnesses.
Not everyone in need of mobility equipment qualifies for VAT exemption, so Just Mobility shows prices that are VAT inclusive and exclusive. Simply click
the drop-down menu on the VAT Exemption button to see the price applicable to your situation.
Let’s take a look at other VAT Exemption matters, including qualification criteria, how to apply, and which aids do and do not have VAT-free status.
You qualify for VAT exemption if you …
- Are physically or mentally impaired to the extent that you can’t safely carry out basic living activities on your own; for example, you have severe vision impairment or crippling rheumatoid arthritis.
- Have a diagnosed chronic illness (an illness that lasts for more than three months and which can be permanent). Examples of chronic illness include cancer, obstructive pulmonary disease, diabetes, and hepatitis C.
- Have a terminal illness; for example, advanced cancer and certain heart conditions.
- Need the product for personal use; you can’t use your exemption status to purchase products for others to use. Nor can you use purchase VAT-free products for business purposes only.
You don’t qualify for exemption if your condition is temporary (less than three months); for example, broken bones, severe sprains, or a bad case of pneumonia.
When you purchase VAT exempt products you have to provide the supplier with written confirmation that you qualify for VAT-free status. Gov.uk has a confirmation declaration form for you to download.
Do you qualify for VAT exemption if you’re 60 years old or older?
Simply being 60 years old and older doesn’t qualify you for full VAT exemption; however, you do qualify for a reduced VAT rate. You pay 5% VAT on disability equipment instead of the normal 20%.
If you’re over 60 and have a condition that meets the criteria above, then you are absolutely entitled to the full exemption.
How to apply for VAT exemption (and reduced VAT)
HM Revenue & Customs has an online application form for disabled and elderly people that you can easily complete and submit.
What goods are VAT exempt?
There are a significant number of products that can be purchased VAT-free, including:
- Class two mobility scooters
- Class three mobility scooters designed specifically for disabled people
- Parts and accessories; for example, a battery specifically designed for mobility scooters
- Invalid wheelchairs
- Adapted vehicles for wheelchairs and mobility scooters
- Mechanically or electrically adjustable beds
- Stair lift or chair lift
- Medical appliances for the relief and safety of those with severe disabilities or illnesses.
Even some computer equipment and boats can be bought VAT-free.
Certain services are also VAT-free, including repairs and maintenance on exempt
equipment, and any adjustments and adaptations required to accommodate your particular condition. You’re exempt from VAT on installation services, and spare parts and accessories.
Note: Some goods and services that are fully VAT exclusive for those who are disabled are not included in the reduced VAT category for older people.
You can find out more about VAT relief for disabilities and goods eligible for VAT relief on the Gov.uk site.