Disability and VAT

meg00

Mum needs a new gas fire.

As she is disabled she has to have one with a RC, and a glass front.

The ones we have found cost around £1000, inc vat.

Can we claim back the vat, as she has to have certain models that she can operate herself?.

Thanks,

Meg.

unforeseen

Are these fires designed solely/primarily for the disabled?

Look at the government pages that appear in a search for 'vat relief for disabled'. 

The onus is on the retailer to check if the goods are eligible for vat-free sale. 

What HMRC means by ‘designed solely for disabled people’

This means that the original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disability.

You cannot buy goods that are designed for use by disabled and non-disabled people alike VAT-free. Goods that are bought to be used by or that are mainly bought by disabled people cannot be bought without VAT unless they’re designed solely for use by disabled people.

For example, general purpose equipment such as an air conditioning device, a reclining chair or an orthopaedic bed might benefit a disabled person but cannot be bought VAT-free because they’re not designed solely for use by a disabled person

teddysmum

We have had a glass fronted fire for years, after our dogs took to setting their tails alight on naked flames. We don't have a remote but other models could have one. So they are nothing special.

born_again

meg00 said:

Mum needs a new gas fire.

As she is disabled she has to have one with a RC, and a glass front.

The ones we have found cost around £1000, inc vat.

Can we claim back the vat, as she has to have certain models that she can operate herself?.

Thanks,

Meg.

When my mother got to that situation, we decided that a gas fire was just not safe anymore. So while a electric one is more expensive to run, it was the safety aspect that was the main concern.