VAT relief

VAT relief

You qualify for VAT relief if you have a disability or a long-term medical condition and the product you’re buying is for your personal or domestic use. The purchase doesn’t have to be made by you directly, if a family member/carer buys the item or service on your behalf, VAT will not be charged.

For VAT purposes, you’re considered to have a disability or long-term illness if any of the following apply:

• You have a physical or mental impairment that has a substantial and long-term negative impact on your ability to carry out everyday tasks.
• You have a condition that is recognised by the medical profession as a long-term illness, such as diabetes or heart disease.
• You are terminally ill.

Conditions that do not qualify for VAT relief include:

• Being elderly and frail without meeting the criteria above.
• Having a temporary disability or incapacity, such as a broken bone.

Visit the Gov.UK website for more detailed information.