If you have a long-term illness or disability and the equipment is for your own personal use, the government lets you buy it without VAT. That is a fifth off, on a £2,400 scooter that’s £400 saved.
There is no application, no proof to send anywhere and no waiting. It is a short declaration, and we complete it with you at the counter.
Two questions. Both have to be yes.
This is guidance, not a formal ruling. We’ll go through it properly with you before you buy anything.
You don’t need to be registered disabled, receiving any benefit, or have a formal diagnosis on paper. HMRC’s test is whether a condition has a long-term effect on your ability to carry out everyday activities.
A temporary injury, being frail or elderly on its own, or buying equipment for a care home or organisation. Those are the three we most often have to explain.
Illustrative figures. Servicing, repairs, hire and vehicle adaptations are all exempt too — it isn’t only the machine itself.
People put off claiming because they imagine an application to HMRC. There isn’t one. You sign a short declaration at the point of buying, we keep it on file, and that’s the end of it.
In your own words. We don’t need a letter, a diagnosis code or a benefit award — just what affects you.
A short HMRC form. We fill in the equipment details and you sign it. Two minutes at the counter.
Not claimed back later — never added in the first place. We keep the form on file, as HMRC requires.
Even if you buy elsewhere in the end, you should know whether you’re entitled — a fifth is too much to leave on the table because nobody mentioned it.
The rules are HMRC’s — see VAT Notice 701/7. Opens in a new tab
