VAT Reduced Rate (5%) on Mobility Aids for the Over 60s
Not chronically sick or disabled? If you’re aged 60 or over, you may still be able to buy and have certain mobility aids installed at a reduced 5% VAT rate, instead of the standard 20% — even if you don’t qualify for full VAT exemption. See our guide to 0% VAT exemption for disabled and chronically sick people →
What is the 5% reduced rate?
Under UK VAT rules (The Value Added Tax (Reduced Rate) Order 2007), certain mobility aids installed in the home of someone aged 60 or over can be charged at a reduced 5% rate rather than the standard 20% — regardless of whether that person is disabled or chronically sick.
Who qualifies?
You must be aged 60 or over at the time the product is supplied or installed. There is no disability or chronic illness requirement for this rate — it is based on age alone, which is the key difference from the 0% exemption for disabled and chronically sick people.
What qualifies for the reduced rate?
Only specific mobility aids are covered, and only when installed — not simply purchased:
- Stairlifts
- Ramps
- Grab rails
- Bath lifts
- Built-in shower seats or showers with an integrated seat
- Walk-in baths with sealable doors
Ceiling track hoists and through-floor/home lifts are not included in this list. These may still qualify for full 0% VAT exemption if the person is chronically sick or disabled — see our other guide — but they do not qualify for this reduced rate on age alone.
Frequently Asked Questions
Does it have to be installed?
Yes. This rate applies to installation in your own private home, or one you share with friends or relatives. It does not apply to residential care homes, and it does not apply if you simply buy the item without having it installed.
What about repairs or replacements?
The reduced rate does not apply to repairs or replacements carried out after the original installation. This is different from the 0% disabled exemption, where qualifying repairs and servicing can also be zero-rated.
Do I need proof of my age or a doctor’s letter?
No medical evidence is required. You will need to give us a simple written declaration confirming you are aged 60 or over and that the supply qualifies under the 2007 Order.
Can someone else complete the declaration for me?
Yes. A relative or other responsible person can complete the declaration on your behalf if needed.
How do I claim the reduced rate?
If you believe you qualify, we will ask you to complete a short declaration confirming your age and that the supply qualifies under The Value Added Tax (Reduced Rate) Order 2007. Candor Care applies the reduced rate at the point of sale based on your declaration.
Complete your reduced rate declaration
If you believe you qualify, you can complete your declaration below and our team will confirm the details with you before your order is finalised.
Unsure whether you qualify?
If you’re not sure whether you qualify for the 0% exemption, the 5% reduced rate, or neither, our team can talk you through it before you order.
Contact Candor Care today and we’ll be happy to help.
Important information
This reduced rate is set out in law under The Value Added Tax (Reduced Rate) Order 2007. Candor Care applies the correct VAT rate based on your circumstances and the product being installed.
Further information can be found on GOV.UK – VAT on shopping: mobility aids.