VAT relief on mobility aids: who pays 0% or 5%
Last checked November 2026. Offers and rules change: confirm with the provider before you rely on them.
If you have a long-term illness or disability, you can buy equipment designed for disabled people, such as a wheelchair, stairlift or adjustable bed, without paying VAT. Separately, anyone aged 60 or over pays a reduced rate of 5% VAT on certain mobility aids that are supplied and fitted in their home.
Two different reliefs
VAT (Value Added Tax) is the tax added to most things you buy, normally at 20%. There are two quite separate ways it can be reduced on mobility and daily living equipment, and they are often muddled up.
| VAT relief for disabled people | Reduced rate for people aged 60 or over | |
|---|---|---|
| VAT you pay | None | 5% |
| Who qualifies | People who are chronically sick or disabled | Anyone aged 60 or over |
| Does age alone qualify? | No | Yes |
| What it covers | Goods designed or adapted for disabled people, plus fitting, repairs and some building work | A short list of aids, only when supplied and installed |
| Where | For your personal or domestic use | A private home, not a care home |
These rules are set by HM Revenue and Customs, apply across the UK and were checked against GOV.UK at the time of writing (November 2026).
VAT relief for disabled people
Who qualifies
According to GOV.UK, you count as chronically sick or disabled for VAT purposes if you have:
- a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness
- a condition that is treated as chronic sickness, such as diabetes
- a terminal illness
You do not qualify simply because you are older, and you do not qualify if you are only temporarily disabled, for instance with a broken leg. But you do not need to be registered disabled or receive any benefit. Conditions such as severe arthritis that make everyday tasks difficult can fit the definition.
What you can buy VAT-free
Usually, products designed or adapted for a disability qualify. GOV.UK's examples include:
- wheelchairs
- stairlifts and adjustable beds
- alarms designed for disabled people (see personal alarms)
- low vision aids (but not ordinary spectacles or contact lenses)
- certain building work, such as ramps, widening doors, and installing a lift or toilet
The relief also covers installation, repairs, maintenance, spare parts and accessories for those goods. Many mobility scooters and riser recliner chairs are sold with VAT relief available, but it depends on the product being designed for disabled people; the seller should tell you.
How to get it
You do not claim the VAT back from the taxman. The supplier simply does not charge it, provided you confirm in writing that you meet the conditions. In practice:
- Tell the supplier you want to buy with VAT relief.
- Complete their short declaration form, giving your name and address and the nature of your condition. Online shops often show this as a tick box and form at the checkout.
- The price is then charged without VAT.
A relative can fill in the form on your behalf if you are unable to. You do not need a doctor's letter. The official guidance and a declaration form are on the VAT relief for disabled people page on GOV.UK.
The 5% rate for people aged 60 or over
If you are 60 or over, GOV.UK says you pay a reduced rate of VAT of 5% on certain mobility aids when you pay for them to be supplied and installed in your home. No disability is needed. The items covered are:
- grab rails
- ramps
- stairlifts
- bath lifts
- built-in shower seats, or showers containing built-in seats
- walk-in baths with sealable doors
The conditions
- The item must be installed by the supplier. Buying a grab rail from a shop and fitting it yourself does not qualify.
- It must be for a private home: your own, or one you share with friends or relatives. A residential care home does not count.
- Repairs or replacements after installation are not covered.
- Someone else, such as a relative, the council or a charity, can order and pay on your behalf.
You confirm in writing to the supplier that you are 60 or over; they may give you a form. Details are on the VAT on mobility aids page on GOV.UK.
Common reasons people miss out
- Not knowing to ask. Some suppliers only mention VAT relief in the small print.
- Thinking you need to be "registered disabled". You do not. A long-term condition that affects everyday activities is the test.
- Assuming a tradesperson will apply the 5% rate automatically. A local builder fitting grab rails may not know the rule. Mention it when you ask for a quote.
- Comparing prices unfairly. Some sellers show prices without VAT and others with. Check which you are looking at before deciding who is cheaper.
- Buying second-hand privately. There is no VAT on a private sale to save, but see our guide to second-hand mobility equipment for what to check.
Help from the council before you buy
Before spending your own money, ask your local council's adult social care department for a needs assessment. Councils can provide some equipment and small adaptations, and an occupational therapist can advise on what would actually help. Our mobility aids buying guide explains the process.
Common questions
Do I need proof from my GP?
No. The supplier needs your signed declaration, not medical evidence.
Can I claim back VAT I have already paid?
The relief is applied at the point of sale. If you think you were wrongly charged VAT, ask the supplier whether they will correct it; HMRC does not refund customers directly.
Does being over 60 mean no VAT on a mobility scooter?
No. Age alone only brings the 5% rate on the installed items listed above. A scooter is VAT-free only if you meet the disability test.
Does the relief apply to things I order from abroad?
GOV.UK says qualifying goods imported for your own personal or domestic use can also be free of VAT, and explains the paperwork involved.