VAT Exemption

VAT exemption on Rise & Recline Chairs and Adjustable Beds

Disabled people or long term sick don’t have to pay VAT when they buy equipment that has been designed to aid people with their condition.

Goods and services on which you don’t have to pay VAT are often referred to as ‘zero-rated’ or ‘eligible for VAT relief’. In other words, the rate of VAT that is charged on them is zero.

Who is eligible for VAT relief?

VAT law states that you must be ‘chronically sick or disabled’ to qualify for VAT relief.

A person is ‘chronically sick or disabled if they:

  • Have a physical or mental impairment that has a long term and sever effect on their ability to carry out every activities.
  • Have a condition that doctors treat as a chronic sickness (like diabetes, for example) or are terminally ill, a person with a temporary injury (e.g. a broken leg) will not qualify.

A product or service must also be supplied for the ‘personal and domestic use’.

Things not covered by this include:

  • Products and services used for business purposes
  • Products made widely available for a group of people to use

Products that are eligible for VAT relief

Some examples of products that are zero-rated for VAT are:

  • Rise and Recline Chairs
  • Electrically Adjustable Beds

VAT Exemption Declaration Form

  • I (Name above of person for whom VAT exemption is claimed) Declare that i am chronically sick or have a disabling condition by reason of:
  • And that i am receiving goods for an elegible chronically sick or disabled individual or for my domestic or personal use. I/we claim relief from VAT under group 12 of Schedule 8 to the Act of 1994.
  • Today's date: 24/11/2017
  • Please note there are Custom and Excise penalties for false declaration!
  • This field is for validation purposes and should be left unchanged.

How VAT relief works

Once you have purchased riser chair or adjustable bed, you must complete the form below and submit it to our site. By completing this exemption form you are declaring that you have a chronic illness or disability and what it is. You must also declare that the product or service is for your own ‘personal or domestic use’. If we do not receive this form prior to delivery we will add VAT to your order at the current rate of 20%.

You don’t have to pay VAT and then reclaim it from the government – all our VAT exempt products are displayed excluding VAT.

You can find out more about VAT reliefs for disabled people on the HM Revenue & Customs website. If you can’t find the answer to your questions there, you can call their National Advice Service:

Telephone: 0845 010 9000
Textphone: 0845 000 2000