Supplying Equipment to a Disabled Person

My VAT registered company is about to supply some equipment to a number of disabled persons for use in their home. I understand there are various supplies to people with disabilities which do not have VAT charged on their supply. Is this true?

1st March 2010

Unfortunately there is no blanket exemption from VAT for disabled persons. When VAT was introduced into the UK it was agreed that disabled persons should not have to incur the tax when buying items designed solely for their use or when having equipment adapted.

Therefore, if you supply certain goods or services to disabled people then the supply can be zero rated, and no VAT needs to be charged. Specific conditions must be adhered to in order for these supplies to qualify for zero-rating. These conditions include the design or adaptation of the item, the supply being made to a disabled person for their domestic or personal use and the receipt of an eligibility declaration form.

Goods supplied such as medical and surgical appliances, adjustable beds, chair lifts, Emergency alarm call systems may qualify for relief.

Examples of services qualifying for relief include installing zero-rated equipment which has been designed solely for use by a disabled person, adaptation goods to suit a disabled person condition and the repair and maintenance of equipment designed solely for their use.

By Jo Nockels

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Contact us today to make an appointment at your local office

Submit an enquiry