What goods can be relieved from VAT when supplied to disabled people?

The following goods may qualify for relief:

  • Come medical and surgical appliances
  • Certain adjustable beds, chair lifts, hoists, lifts and sanitary devices
  • emergency alarm call systems
  • specifically designed, or adapted, vehicles and boats, and
  • other equipment and appliances designed solely for disabled persons.

Certain conditions must be adhered to in order for these supplies to qualify for zero-rating. These conditions include; the design or adaptation of the item, the supply being made to a disabled person for their domestic or personal use and the receipt of an eligibility declaration form.

What services can be relieved from VAT when supplied to disabled people?

The following services may qualify for relief:

  • installing zero-rated equipment which has been designed solely for use by a disabled person
  • adaptation of goods to suit a disabled person condition
  • repair and maintenance of equipment designed solely for use by disabled people
  • certain building alterations.