Zero VAT Eligibility

You may not need to pay VAT on your Stairlift, Bathroom Adaptation or Equipment as there are two types of exemptions.

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 diabetes
  • 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

Eligible Persons

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.