VAT relief on goods and services for disabled persons

timnicebutdim_2

I don't know how widely known this is but in the charity I work for I am often writing to suppliers to claim relief from VAT on goods and services for disabled people.
I refer to: HMRC Notice 701/1 Vat Reliefs for Disabled People

Everything is explained in there but in a nutshell there are certain goods and services that qualify for VAT relief.

Examples include:

-Adjustable beds, chair lifts, hoists and sanitary devices
-Auditory training aids
-Medical and surgical appliances
-Building works e.g bathroom adapted for a wheelchair
-Motor vehicles
-Repair and maintenance of goods

And specifically;
-Other equipment and appliances designed solely for use by disabled people

Often a supplier will invoice us with VAT included on obvious things like hoists, mobility canes etc (maybe because they don't know or are just being lazy!). But if a declaration is signed by the individual or a charity then the supplier can reissue excluding the VAT. Even better to arrange it before the work is done.

In the last two years we've saved around £100k on things like hoist systems, baths, a lot of building works and even a childrens playground for wheelchair users! :money: Don't know if this might be of some use to someone out there....

bizzylizzy

That's interesting.... I am looking to buy a back rest for my OH (who is disabled and on DLA) It is called "Back Friend" I think. It is portable and you put it on any chair you need to sit on and and it gives support to your back. Is this the kind of thing you were talking about? If so, how would I get the VAT off?

timnicebutdim_2

You could call the supplier and ask them to investigate, who in turn should contact HMRC for advice if they are in doubt. I suspect that because it's an item that could be on sale to the general public it might not qualify - unless it's specifically for disabled people?? However if the supplier is happy for it to be zero rated (as it's their responsibility to ensure it is right) then you should fill in a declaration form - a template is provided in section 10.1 of the above link and send this off to the supplier :beer:

Reformed

My OH purchased his car 7 years ago and did not pay VAT or on the adaption - he does not pay VAT on his MOT with this supplier either. Car is still going strong!!

Exotica

When you say motor vehicles do you mean no VAT on just adaptions?

For example if i went to buy a new car would i have to pay the VAT on it. I do receive high rate DLA.

naf123

one of my pet hates is why this bloody goverment doesnt give VAT relief on hearing aid batteries....

Savvy_Sue

naf123 wrote: »

one of my pet hates is why this bloody goverment doesnt give VAT relief on hearing aid batteries....

because most of us get them free on the NHS through our audiology department? Also because they are not exclusively hearing aid batteries, are they?

arcalis

Reference VAT relief on motor vehicles.-

If you are a wheelchair or stretcher user, you should not have to pay VAT when you buy a motor vehicle that has been substantially and permanently adapted for your personal use. A wheelchair user is defined as anyone who has to use a wheelchair - powered or manual - in order to be mobile.
Any adaptation work that is done on an unadapted vehicle to make it suitable for a disabled person's condition, whether or not that person is a wheelchair user, is also eligible for zero-rating. However, there is no VAT relief on the purchase of an unadapted vehicle.