Introduction:

This page contains general information only. For more specific enquiries you should contact your local VAT office. This is listed in the phone book under Customs and Excise.
The links below will also give more comprehensive information.

Disabled people, and charities working on their behalf, can buy certain goods without paying VAT (Value Added Tax) on them. This relief from VAT also extends to the provision of services to adapt items for use by, or to meet the needs of, a  disabled person, as well as spare parts, accessories, repair and maintenance of such goods and adaptations.

Goods which have been designed solely for use by disabled people will normally be zero-rated for VAT. Adaptations to standard equipment which allows a disabled people to use it may also be zero-rated.

 In other cases it will be a matter for consideration by the VAT authorities whether the items or services meet the criteria.

VAT relief does not apply to general purpose goods used by disabled people.

For Companies - BRVAT RECLAIM: European vat reclaim specialists. http://www.brvat.com/

How to obtain VAT relief on goods or services

Most suppliers of specialised equipment should be familiar with the goods that can be zero-rated under the legislation. You should check with them when you discuss purchasing the goods.

However, other suppliers of services for repair and maintenance may not realise that these could be zero-rated and may charge VAT. This means that it may be necessary for you to make it clear that the supply is entitled to zero-rating.

Official declaration forms are not available but the model below is suggested by HM Customs and Excise. You should complete such a form and give it to your supplier, if you know that the goods and services are subject to zero-rating. This will mean the supplier will not be charged VAT and should take this off your bill.

If you are unsure if zero-rating applies, your local VAT enquiries office (listed in the phone book under "Customs and Excise") will be able to give you further guidance.

Further information is given on the HM Revenue and Customs website - links below:

http://www.hmrc.gov.uk/vat/consumers-disabled.htm

Suggested form to be given to supplier

Aids For Disabled People - Supply to an individual

I (full name) _____________________________________

of (address) _____________________________________

_______________________________________________

_______________________________________________

_______________________________________________

declare that I am * state your disability*  and I am receiving from

(name and address of supplier)

_______________________________________________

_______________________________________________

_______________________________________________

_______________________________________________

_______________________________________________

a) the following goods which are being supplied to me for domestic or personal use.

(type of goods) ____________________________________________________________________

or

b) the following services to adapt or repair equipment needed by me as a *state your disability* disabled  person

(type of goods and service provided) _______________________________________________________

and I claim that the supply of these goods or services is eligible for relief from VAT under Group 14 of Schedule 5 to the Value Added Tax Act 1983.

Signature _______________________________

Date ___________________________________