You may not need to pay VAT on your Stairlift, Bathroom
Adaptation or Equipment as there are two types of
Zero rating VAT
This applies to a person if
he or she is chronically ill or disabled. The exemption
covers items for personal or domestic use.
Chronically sick or disabled means a person:
- With a physical or mental impairment which has a
long term and substantial adverse effect upon his or her
ability to carry out everyday activities.
- With a condition which the medical
profession treats as a chronic sickness, such as
- Who is terminally ill
Domestic or personal use means that the item or service
purchased must be made specifically for the individual.
5% VAT Relief
5% VAT relief applies to a person if they are over 60 years of age and are not eligible for 100% VAT
5% VAT is for the supply and installation of equipment for users over 60 years of age (when supply is made) to their normal residence.
This reduced rate only applies to installations in private homes
If the user is registered disabled or has a long term
medical condition, he or she may quality. The conditions
for relief are contained in VAT notice 701/7 VAT Relief
for the disabled people, of which a copy of this can be
viewed on the
HM Revenue & Customs website
, or a copy
can be obtained by calling the National Advice Service
on 0845 0109000.
If you have any questions and wish to speak to an advisor, call
us now on:
||0800 032 2119