How to Get VAT Relief on a Wheelchair in the UK

Buying a wheelchair can be a significant investment. However, people with a qualifying disability or long-term illness may be able to purchase an eligible wheelchair without paying VAT.

This is commonly called VAT exemption, although the correct tax term is zero-rated VAT. Instead of paying the standard 20% VAT rate, an eligible customer pays 0% VAT on a qualifying wheelchair.

Who Can Get VAT Relief on a Wheelchair?

You may qualify for VAT relief if you are chronically sick or disabled and the wheelchair is being purchased for your own personal or domestic use.

For VAT purposes, this may include someone who has:

• A physical or mental impairment that has a long-term and substantial effect on their ability to carry out everyday activities

• A condition that doctors treat as a chronic illness

• A terminal illness

VAT relief is not means-tested. It does not depend on your income, savings or whether you receive disability benefits. You also do not have to be officially registered as disabled.

Temporary conditions, such as a broken leg or another short-term injury, do not normally qualify.

Which Wheelchairs Qualify for VAT Relief?

Medical and mobility equipment designed for disabled people can qualify for zero-rated VAT. This can include:

• Manual wheelchairs

• Electric wheelchairs

• Folding electric wheelchairs

• Powered wheelchairs

• Mobility scooters

• Certain wheelchair accessories, replacement parts, repairs and maintenance

Both the customer and the product must meet the relevant eligibility requirements.

How Do You Claim VAT Relief?

Claiming VAT relief is usually straightforward.

1. Choose an Eligible Wheelchair

Select the wheelchair that meets your mobility requirements. The wheelchair must be intended for the personal or domestic use of an eligible disabled or chronically sick person.

2. Complete an Eligibility Declaration

The supplier will normally ask you to complete a short VAT relief declaration.

The declaration usually asks for:

• The name of the person using the wheelchair

• Their address

• A brief description of their disability or long-term medical condition

• Confirmation that the wheelchair is for their personal or domestic use

You do not normally need to provide detailed medical records, a doctor’s letter or proof that you receive disability benefits.

3. Submit the Declaration to the Supplier

Once the declaration has been completed, the supplier will check that the customer and wheelchair meet the requirements for VAT relief.

The qualifying order can then be processed at the zero-rated price.

Does the Wheelchair User Have to Place the Order?

Not necessarily.

A family member, friend or carer may purchase the wheelchair on behalf of an eligible person. The VAT declaration should contain the details of the person who will use the wheelchair and explain their qualifying condition.

The wheelchair must be supplied for the eligible person’s personal or domestic use.

Can a Business Claim VAT Relief?

VAT relief is generally intended for eligible disabled or chronically sick people purchasing qualifying products for personal or domestic use.

A wheelchair purchased for general business, commercial or care-home use may not qualify under the same rules. Charities may qualify under separate VAT provisions.

EEZYCHAIR Offers VAT Relief on Eligible Wheelchairs

At EEZYCHAIR, we offer zero-rated VAT on qualifying wheelchairs purchased by eligible customers.

Where VAT relief is available, you will be asked to complete a simple eligibility declaration. This allows us to process your qualifying wheelchair purchase without adding VAT.

Our team aims to make the process clear and straightforward, helping eligible customers purchase the right wheelchair at the correct VAT-free price.

Frequently Asked Questions

Do I need a doctor’s letter?

You do not normally need a doctor’s letter to complete a VAT relief declaration. You will usually need to provide a brief description of the qualifying disability or long-term illness.

Do I need to receive disability benefits?

No. VAT relief is not dependent on receiving Personal Independence Payment, Disability Living Allowance or any other benefit.

Can I claim VAT relief because I am over 60?

Age alone does not qualify someone for VAT relief. The customer must have a qualifying disability or chronic illness, and the product must also qualify.

Can I claim VAT relief for a temporary injury?

Temporary conditions, such as a broken limb, do not normally meet the requirements for disability VAT relief.

Can someone order a wheelchair for me?

Yes. Another person can place the order on behalf of an eligible wheelchair user, provided the wheelchair is being purchased for that person’s personal or domestic use.

Is VAT relief the same as receiving a discount?

No. VAT relief is not a promotional discount. It is a government tax relief that allows qualifying products to be supplied at a VAT rate of 0% when all the relevant conditions are met.

Shop Eligible Wheelchairs at EEZYCHAIR

EEZYCHAIR provides a selection of comfortable and practical electric wheelchairs designed to support everyday mobility, independence and freedom.

Eligible customers can purchase qualifying EEZYCHAIR wheelchairs with zero-rated VAT after completing the required declaration.

Explore our wheelchair range or contact the EEZYCHAIR team for assistance with VAT relief and choosing a suitable wheelchair.

This article provides general information and does not constitute tax, legal or medical advice. VAT relief is subject to HMRC rules, and both the customer and the product must qualify. Eligibility is assessed in accordance with the information supplied in the customer’s declaration.