VAT Exemption Explained
If you have a chronic illness or disability, you don't have to pay VAT on mobility equipment. This guide explains everything you need to know about claiming your 20% saving.
Quick Savings Calculator
See how much you could save with VAT exemption
On a £2,000 scooter, you save:
£400
VAT exemption (also known as VAT relief) allows people with disabilities or chronic illnesses to purchase certain goods and services without paying the 20% Value Added Tax. This can result in significant savings on mobility equipment.
Key Benefit
You save 20% on the full purchase price - that's £200 saved on every £1,000 spent. There's no complex claim process - the saving is applied immediately at purchase.
Who Qualifies for VAT Exemption?
You Qualify If You Have:
A physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out everyday activities. This includes:
Physical Conditions:
- Mobility impairments
- Arthritis or joint problems
- Heart or lung conditions
- Multiple sclerosis
- Parkinson's disease
- Visual impairments
Other Qualifying Conditions:
- Terminal illnesses
- Chronic sickness
- Dementia
- Learning disabilities
- Mental health conditions
- Age-related disabilities
Note: You don't need to be registered disabled or receive any specific benefits. If your condition affects your daily life, you likely qualify.
Important Points
- • The equipment must be for your personal use
- • You can claim for yourself or on behalf of someone you care for
- • There's no limit on how many times you can claim
- • The exemption applies to the full purchase price, including delivery
What Products Are VAT Exempt?
✓ VAT Exempt Items
- • Mobility scooters (all types)
- • Power chairs and wheelchairs
- • Walking aids and rollators
- • Stairlifts and through-floor lifts
- • Adjustable beds and chairs
- • Bath lifts and shower seats
- • Ramps and grab rails
- • Daily living aids
- • Servicing and repairs
- • Extended warranties
✗ Not VAT Exempt
- • General furniture
- • Standard mattresses
- • Cosmetic modifications
- • Insurance premiums
- • Finance charges
- • Items not primarily for disability use
- • Second-hand goods (usually)
How to Claim VAT Exemption
The Process is Simple:
- 1
Choose Your Product
Select the mobility equipment you need
- 2
Complete Declaration Form
Fill in a simple VAT exemption declaration
- 3
Sign the Form
Sign to confirm you qualify for exemption
- 4
Save 20% Immediately
The VAT is removed from your invoice straight away
What Information You'll Need:
- Your Details: Name and address
- Declaration: Tick to confirm you have a qualifying condition
- Signature: Sign and date the form
✓ No proof required: You don't need to provide medical evidence, doctor's notes, or proof of benefits. The declaration is sufficient.
Common Questions
Can I claim VAT exemption if I'm buying for someone else?▼
Yes, you can claim on behalf of someone else if they qualify. This includes:
- Family members
- Someone you care for
- As a charity or care organisation
You'll need to complete the declaration form with their details and confirm they have a qualifying condition.
Do I need a doctor's note or medical evidence?▼
No, you don't need any medical evidence. The VAT exemption scheme works on a self-declaration basis. You simply need to confirm that you (or the person you're buying for) have a qualifying condition. NBR Mobility will keep the declaration form for HMRC records.
Can I claim VAT back on past purchases?▼
Unfortunately, VAT exemption must be claimed at the time of purchase. You cannot reclaim VAT on items you've already bought. However, you can claim on:
- Future servicing and repairs
- Replacement batteries
- Additional accessories
- Extended warranties
Is there a limit to how much I can claim?▼
No, there's no monetary limit on VAT exemption claims. Whether you're buying a £500 walking aid or a £5,000 mobility scooter, you can claim the full 20% VAT exemption. You can also claim multiple times - there's no restriction on frequency.
What if my condition is temporary?▼
The key requirement is that your condition has a "long-term" effect, which HMRC defines as lasting or expected to last 12 months or more. If you're recovering from surgery or injury and expect to need mobility equipment for over a year, you qualify for VAT exemption.
Real Savings Examples
See How Much You Could Save:
Boot Scooter
Pride Go-Go Elite Traveller
With VAT: £1,199
VAT Free: £999
Save £200
Pavement Scooter
Pride Colt Plus
With VAT: £2,394
VAT Free: £1,995
Save £399
Road Scooter
Pride Colt Executive
With VAT: £4,194
VAT Free: £3,495
Save £699
Annual Service
Full safety check & maintenance
With VAT: £114
VAT Free: £95
Save £19
Ready to Save 20%?
Our team will help you complete the VAT exemption form quickly and easily. Start saving on your mobility equipment today.
Quick Savings Calculator
Product Price
£1,000
You save: £200
Product Price
£2,500
You save: £500
Product Price
£5,000
You save: £1,000
VAT Exemption Form
Download our VAT exemption form to review before your visit.
Note: We'll complete this with you at purchase
Remember:
- No medical evidence needed
- Simple self-declaration
- Instant 20% saving
- No limit on claims