VAT Relief for People who are Chronically Sick or Disabled

If you are disabled or chronically sick you could qualify to receive certain goods VAT free. This UK-government-backed disabled VAT relief is designed to make essential products more affordable for those with long-term health conditions. It applies to a wide range of items when purchased for personal or domestic use.

Claiming VAT Exemption for Individuals with Long-Term Illnesses or Disabilities

• Review the details below carefully to make sure you meet the criteria for VAT exemption

• Place your order through the website as usual

• Download and complete the necessary eligibility form – [Download the form here]

• Provide a signed letter from your contractor, printed on company letterhead, clearly stating the work to be completed. Be sure to reference all order numbers that relate to the VAT claim. This documentation can be submitted by email or post

• After reviewing your paperwork, we will arrange a refund for any qualifying items

• Please remember that only goods which directly support the disability qualify. Items installed purely for decoration or style purposes will not be accepted

Can you claim VAT exemption on certain items?

You may be entitled to purchase qualifying products without VAT if you have a long-term illness, disability or terminal condition and the items are intended solely for your own household or personal use. You do not need to be officially registered as disabled or in receipt of any particular benefits to make use of this VAT relief.

Who counts as 'chronically ill or disabled' under VAT rules?

HMRC defines a person as chronically ill or disabled for VAT exemption if they:

• suffer from a physical or mental condition that has a significant and long-lasting impact on their ability to manage daily tasks

• have a diagnosed illness that medical professionals consider to be ongoing and long-term

The definition does not extend to individuals with short-term issues such as a broken bone, or to older people who are not otherwise unwell or permanently affected by a condition.

You are not required to get formal approval from HMRC to confirm that you have a disability or long-term illness. Our team is also unable to assess or confirm your medical status. If you are uncertain about whether your condition qualifies as a chronic illness or disability, it is best to seek advice from a medical professional or GP.

What HMRC mean by 'personal or domestic use'

Goods must be for the exclusive personal or domestic use of an individual who is disabled or chronically ill. The following aren’t 'personal' or 'domestic' uses and VAT-relief does not apply to:

• This refers to use by an individual for their own everyday needs and not for commercial or business activity.

• It also includes items supplied to hospital patients or care home residents, provided they are used as part of the medical or care treatment being delivered.

Government information

For additional information from the UK government about VAT relief for disabled people we recommend you read the following:

1) https://www.gov.uk/financial-help-disabled/vat-relief

2) https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability

How do you show that you are eligible for VAT-free items?

Customer declarations

To support your claim for VAT relief, you will be asked to complete a short written form confirming your eligibility status. You can download the form here.

Please complete and return this form along with your order number. Please also include a written declaration from your contractor on letter-headed paper outlining the work to be carried out in order to support your application. Once processed and confirmed we will issue a refund of the VAT on all eligible items.

There is no need to send any declaration forms to HMRC.

If you require any further information, please don't hesitate to contact us. Our details are:

• Phone – call 0121 508 9987

• Emails – send emails to [email protected]

This disabled VAT relief information was last updated on 9th January 2026.