VAT Exemption - do you qualify?
You can normally get VAT relief (zero-rated VAT) on a specialist wheelchair seat in the UK if it qualifies as equipment designed or adapted for use by a disabled person. That means you should not be charged VAT on the purchase (and often on installation or maintenance too) provided certain conditions are met.
How VAT Relief Works for Specialist Wheelchair Seats
1. You must be “chronically sick or disabled” for VAT purposes
For VAT relief, the law defines someone as disabled if they have a long-term physical or mental impairment that substantially affects daily activities. You don’t need to be officially registered disabled with a government body, but you must be able to declare that you meet these criteria.
2. The wheelchair seat must be designed or adapted for your disability
To qualify for zero-rated VAT, the seat must be either:
- Originally designed solely for disabled use (not a general-purpose seat just marketed to everyone), or
- Adapted specifically to meet your disability needs. Most specialist wheelchair seating systems and postural support seats supplied by mobility equipment manufacturers do qualify because they’re made specifically for disabled users. But everyday items that aren’t specially designed for disability use won’t qualify.
3. The equipment must be for your personal or domestic use
- VAT relief applies when the item is bought for your own use (not for general business or a third party). The supplier normally asks for a written declaration confirming your disability and that the item is for personal use.
What You Should Do
- Ask the supplier/mobility retailer to apply VAT relief at the point of sale. They should have a form or template for you to sign.
- Check the manufacturer’s description to ensure the seat is “designed solely for disabled people” or is an adaptation to suit your disability.
- Keep a copy of your eligibility declaration in case HMRC or the supplier needs it later.
Important Notes
- This isn’t a refund of VAT already paid — the VAT should not be charged at sale if criteria are met.
- If the supplier charges VAT in error, you should ask for a refund from them.
- Not all items related to a wheelchair will automatically be zero-rated — it depends on design and intended use.
- please click the link below if you require a VAT Exemption form for Specialised Orthotic Service seating system
For more detailed information click here to visit the UK governments website (GOV.UK)
