You do not have to pay VAT on some goods and services if you are disabled and the goods are designed to help you with your daily living.
Who is eligible for VAT relief?
VAT law states that to qualify for VAT relief:
What does ‘chronically sick or disabled’ mean?
A person is ‘chronically sick or disabled’ if he/she is a person:
A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who is otherwise well and not disabled.
If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.
Please note that generally it is only the alarm unit, pendant and monitoring service which qualifies for VAT relief, and most sensors and detectors do not.
If you are still unsure about your eligibility you should get advice from the National Advice Service on 0845 010 9000.