VAT Exemption on Stairlifts & Mobility Equipment
Not sure this is the right page for you? If you’re not chronically sick or disabled but are aged 60 or over, you may still qualify for a reduced 5% VAT rate on certain mobility aids. See our guide to the 5% reduced rate →
HMRC confirms that qualifying stairlifts, hoists/lifters, certain lifts in private residences, eligible installation/repair/maintenance services and some accessibility building works can be zero-rated when the relevant conditions are met.
VAT Relief – Zero-Rated Goods and Services for Disabled People
If you are chronically sick or disabled, you may be eligible to purchase certain mobility and accessibility equipment from Candor Care without paying VAT.
This is known as VAT zero-rating and can reduce the cost of qualifying equipment, installation, servicing and repairs.
Who qualifies for VAT relief?
You may qualify for VAT zero-rating if you have a physical or mental impairment which has a long-term and substantial effect on your ability to carry out everyday activities, or if you have a condition which the medical profession treats as a chronic illness.
You do not need to be registered disabled and VAT relief is not means-tested. Your eligibility is not dependent upon whether you receive disability benefits.
Temporary conditions, such as a broken leg or short-term injury, do not normally qualify.
Being over 60 does not automatically qualify you for this VAT exemption. Age on its own does not meet HMRC’s test of being chronically sick or disabled. If you’re over 60 but not disabled or chronically sick, you may still be eligible for a separate, reduced rate — see our 5% reduced rate guide.
What Candor Care products may qualify for 0% VAT?
Depending on your individual circumstances and the intended use of the equipment, qualifying products and services can include:
- Stairlifts
- Ceiling track hoists and patient lifting equipment
- Through-floor lifts and home lifts designed to assist a disabled person moving between floors
- Certain specialist sanitary and washing equipment
- Installation of qualifying mobility equipment
- Repairs and maintenance of qualifying equipment
- Certain accessibility adaptations, including the construction of ramps and widening of existing doorways or passages
Not every product or service supplied to a disabled person automatically qualifies for VAT relief. The equipment, its intended use and the circumstances of the supply must meet HMRC’s requirements.
Frequently Asked Questions
Does my stairlift qualify for VAT relief?
In many cases, yes. HMRC specifically allows qualifying stairlifts and chair lifts supplied to eligible disabled or chronically sick people for their personal or domestic use to be zero-rated for VAT. Where the conditions are satisfied, the associated installation can also normally be supplied at the zero rate.
What about ceiling track hoists?
Hoists and lifting equipment specifically designed for use by disabled people can also qualify for VAT zero-rating when supplied to an eligible person for their personal or domestic use. This can include the installation of a ceiling track hoist system where the relevant VAT conditions are satisfied.
Are through-floor lifts VAT-free?
A lift installed in a disabled person’s private residence may qualify for zero-rating where it is designed to help that person move between different floors of their home. Qualifying installation work and certain associated necessary works may also be eligible for the zero rate.
Can repairs and servicing be zero-rated?
Yes, in many circumstances. Where equipment itself qualifies for VAT relief, services relating to its repair and maintenance can also normally be zero-rated when supplied to an eligible person. This means that VAT relief is not necessarily restricted to the original purchase of the equipment.
What does “personal or domestic use” mean?
The equipment must be intended specifically for the personal or domestic use of the disabled person. For example, equipment installed in your own home to help you move around safely would normally be considered personal or domestic use, subject to the other qualifying conditions. Different rules can apply where equipment is being installed in hospitals, nursing homes, residential establishments, businesses or communal buildings.
What if I am buying equipment for somebody else?
A family member, spouse, parent, guardian or other person can pay for qualifying equipment on behalf of a disabled person. What matters is that the goods or services are being supplied for the eligible disabled person’s personal or domestic use and that all of the appropriate VAT conditions are satisfied.
Is VAT relief automatic because I am over a certain age?
No. Age by itself does not automatically entitle somebody to purchase all mobility equipment at 0% VAT. For the zero rate described on this page, the person generally needs to meet HMRC’s definition of being chronically sick or disabled and the particular goods or services must also qualify.
How do I claim VAT relief?
The process is straightforward. If you believe you qualify, we will ask you to complete a VAT eligibility declaration confirming:
- the name of the person who will use the equipment;
- that they are chronically sick or disabled;
- the nature of their condition or disability;
- that the goods or services are being supplied for their personal or domestic use.
You do not normally need a doctor’s letter or proof that you receive disability benefits. Candor Care must retain your declaration as part of our VAT records.
Do I pay the VAT and claim it back?
No. Where your purchase qualifies, Candor Care applies the VAT relief at the point of sale and invoices the qualifying supply at 0% VAT. You do not normally pay the VAT first and reclaim it from HMRC.
Complete your VAT eligibility 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?
VAT rules can sometimes appear complicated, but our team can talk you through the eligibility declaration and explain whether the equipment or service you are purchasing is normally eligible for zero-rating.
Contact Candor Care today and we’ll be happy to help.
Important information
VAT zero-rating is subject to HM Revenue & Customs rules and individual eligibility. Candor Care, as the supplier, is responsible for establishing that the relevant conditions have been met before applying the zero rate.
Further information can be found on GOV.UK – VAT relief for disabled people.