If you or your customer have a disability or long-term illness, you could be eligible for VAT relief. Don’t worry if you don’t know what that means or how to sort it out, as we’ve put together a list of the key information you need to determine if this applies to you.

Qualification

The products which normally qualify for VAT relief are those designed or adapted for disability, such as, bathrooms, washrooms or toilets that have been designed for use by a mobility impaired individual.

For VAT purposes, the definition of a disability or long-term illness is:

  • A physical or mental impairment which affects your ability to carry out everyday activities, such as blindness
  • A condition which is treated as a chronic sickness, like diabetes
  • Terminal illness

There isn’t a general VAT exemption for those with a disability, but full details of the products and disabilities included can be found on the HRMC website.

Buying and installing products

In order for the goods to be charged out at 0% VAT, they must be sold directly to the eligible person alongside a completed Eligibility Declaration, which requires the name and address of the installer. For example, if your customer qualifies, they would need to be the one to purchase the product or products.

The installation of these goods must then be carried out at the eligible individual’s own residence by a third party professional, such as a builder or plumber.

Think you or your customer might qualify? Have a chat with your local branch to find out.