vat free for disabilty aids purchases?

jazzy

My mum who is elderly is registered has disabled is hoping to purchase a new reclining chair. I see that some companies offer vat free purchases that aid persons with disabilities. Any idea how this system works? She was hoping to make the purchase in Argos, so do they operate a vat free system?

Babshubbie

I doubt whether reclining chair would be eligible for VAT free status. I believe the goods must be specifacally for the disability. For example, If you cannot get out of bed, you may need a urinal. But a urinal is for anyone, not necessarily someone with a chronic disability. Thus VAT would have to be paid.

You have to sign a certificate on the lines... "I am chronically sick or have a disability and I am receiving these goods for my personal use. I claim that the supply of these goods is eligible for relief from VAT under the VAT Act 1994."

System

try a mobility shop ,we have purchased a few items from them all vat free ,its basically as long as you have a condition you cant recover from ie heart disease.

Babshubbie

There is another thread running at the moment on this subject and it has interesting information.

Mojisola

Babshubbie wrote: »

I doubt whether reclining chair would be eligible for VAT free status. I believe the goods must be specifacally for the disability. For example, If you cannot get out of bed, you may need a urinal. But a urinal is for anyone, not necessarily someone with a chronic disability. Thus VAT would have to be paid.

I don't think it works like this. I buy my shoes VAT free and most people wear shoes!

Babshubbie

Mojisola wrote: »

I don't think it works like this. I buy my shoes VAT free and most people wear shoes!

Presumably they are special shoes for you? If not, look out for the VAT man behind you :beer:

zzzLazyDaisy

As I understand it, items are only VAT free if they are made or adpated specifically for disabled people

http://www.disabledaids.org.uk/main.asp?sitepages=vat_exemption_for_disabled

So a rise and recline chair would be VAT free because they are classed as aids for the disabled. Shoes that are adapted for disabled - such as adult shoes that are made with velcro closures for people with arthritis, or specially built up shoes would also be VAT free, as would electric mobility scooters for the disabled.

On the other hand, a normal recliner chair, while making life easier for the disabled person, is actually a normal item of furniture which are common place in ordinary homes, and require no adaptations for the disabled person to use. That chair would not be VAT free, as it is a normal item which just happens to suit the disabled person.

hth

Daisy

jazzy

It does seem to be a bit of a grey area.

I was not aware of the vat free option for the disabled. But a friend of mine in the same situation with his disabled mother went to purchase a reclining chair from a furniture shop, the salesman informed him about this vat free scheme. My friend purchased the chair without the vat!

ohreally

From HMCE..."
Which equipment and services can be bought without paying VAT?

If you have a long-term illness or you're disabled, you won't have to pay VAT when you buy any of the following items:

• adjustable beds, chair lifts, hoists and sanitary devices
• auditory training aids
• low vision aids
• medical and surgical appliances designed solely for the relief of a severe abnormality or a severe injury
• alarms
• motor vehicles, boats and other equipment and appliances designed solely for use by chronically sick or disabled people

You also won't have to pay VAT on any charges made for the installation, repair and maintenance of these items, or on any spare parts and accessories needed for them.
Certain building work may also be VAT free. This includes building work on:

• ramps, doorways and passages
• bathrooms, washrooms and lavatories
• lifts

If you need to have any general-purpose goods adapted for your use, because of your condition, anything you pay to have them adapted will be VAT free, but you'll still have to pay the normal rate of VAT on the goods themselves."