VAT Relief Explained: Who Qualifies and How It Works

What is VAT relief?

In the UK, most goods carry 20% VAT. But equipment that has been designed solely for people with a disability or long-term illness can be zero-rated — meaning the VAT simply isn't charged at all. This is what's known as VAT relief, and it's set out in HMRC's VAT Notice 701/7.

It isn't a discount, a promotion or a cashback scheme. The price you see with relief is the true ex-VAT price of the product — the same price a registered disabled buyer has always been entitled to pay.

Who qualifies?

You qualify if the product is for the personal or domestic use of someone who has a long-term illness or disability — and that someone doesn't have to be you. Buying for a parent, partner, child or the person you care for all counts.

The condition must be chronic: something that lasts (or is expected to last) a long time and has a real effect on day-to-day life. Temporary injuries such as a broken leg don't qualify, because the need isn't long-term.

Charities buying equipment to give to disabled people also qualify, as do purchases made on behalf of someone else — for example by a family member paying on their behalf.

Which products qualify?

Products designed specifically for use by disabled people are covered. That includes powered wheelchairs, folding mobility scooters, rollators, walking frames and their purpose-designed parts and accessories.

Everyday items that happen to be useful — an ordinary shopping trolley, for example — don't qualify, because they aren't designed solely for disabled use. The rule is about the product's design, not the buyer's need.

How it works when you buy from Eezychair

There's no form to fill in, nothing to send to HMRC, and no approval to wait for. You simply answer one quick question in the cart about who the purchase is for, and the VAT comes off instantly — the price updates in front of you before you pay.

You declare that you or the person you're buying for meets the qualifying criteria. That's it. The relief is applied at the moment of purchase, so the checkout total matches the VAT-free price you were quoted.

Common questions

Do I need a doctor's letter? No. You self-declare that you qualify — there's no paperwork or documentation required at the point of sale.

Can I claim VAT back afterwards? No — relief must be applied when you buy. If you pay the full price by mistake, contact the seller before completing the order rather than trying to recover it later.

Does it apply to refurbished products? Yes, as long as the product itself qualifies — refurbished wheelchairs and scooters are zero-rated in the same way as new ones.

Does delivery count? Delivery charges for qualifying products are zero-rated too, so the relief applies to the whole order, not just the product price.