VAT law provides certain reliefs for people who are “chronically sick or disabled”. “Chronic” is taken to mean lasting a long time and therefore excludes injuries of a temporary nature. However, a long term condition does not, of itself, determine whether someone is chronically sick or disabled. For example, not all those suffering from long term back problems will be chronically sick or disabled; some will and some will not, depending on the severity of the problem. “Disabled” is also taken to refer to a long term condition and includes mental disabilities. Relief under this provision is not restricted to those who are registered as disabled persons.

It is important to note that there is no blanket exemption from VAT meaning disabled people are not automatically expempt from VAT.