If you have a long-term illness or are disabled, you don’t have to pay VAT on certain goods and services that you buy in the UK. In general the equipment covered by this scheme are things that are of practical help to you because of your illness or disability.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.
For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:
So, you don’t qualify if you are elderly but otherwise able-bodied, or if you’re only temporarily disabled or incapacitated.
You don’t have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT.
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes
All powered riser recliners and adjustable beds are eligible for VAT relief. The price shown for these products excludes VAT. Upon completion of your order you will be asked to specify your medical condition, which declares you VAT exempt. If you are not VAT exempt, VAT will be added during checkout. There is no VAT exception available on fixed furniture- fireside chairs, manual recliners and sofas.