In the UK the law states that disabled people should not have to pay VAT when they buy equipment that is designed for disabled people. VAT is not charged on certain services provided to disabled people, this may include some building work to adapt a disabled person's home and the hire of disability equipment like wheelchairs that are simply designed for them.
So Who is entitled to VAT relief?
Well the VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.
The following must apply:
A person is 'chronically sick or disabled' if they:
- If they have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
- have a condition that doctors treat as a chronic sickness (like diabetes, for example) or
- if they have terminaly illl illness