VAT for consumers
In this section:
- VAT basics for consumers
- Reclaiming VAT on your DIY building work
- Paying reduced rate VAT on energy-saving materials
- Contractors who won't charge VAT if paid in cash
- How VAT applies if you import or export a personal vehicle
- Reduced-rate VAT on equipment and vehicles for disabled people
- Reduced-rate VAT on mobility aids for older people
- VAT for temporary visitors to the UK
Reduced-rate VAT on mobility aids for older people
If you're over 60, then you may not have to pay the full standard rate of VAT if you get certain mobility aids installed in your home. Instead, you'll pay a much reduced rate, currently five per cent.
On this page:
- Who is covered?
- What goods can be supplied and installed at the reduced rate of VAT?
- How can I get the reduced rate?
Who is covered?
The reduced rate of VAT applies to you if you are over 60 and have a qualifying mobility aid supplied and installed in your own home, or a home shared with friends and relations.
You don't have to order and pay for the supply and installation yourself. It can be provided by someone else, or a charity, a local authority, housing association or any other organisation. However, you can't benefit from the reduced rate if you're having the work done in a residential care home or similar establishment - it has to be in a private home.
You have to be over 60 at the time when the supply and installation takes place.
You won't benefit from the reduced rate if you're simply buying something - you have to have it both supplied and installed to get the reduction.
What goods can be supplied and installed at the reduced rate of VAT?
You'll pay a reduced rate of VAT on the supply and installation of these items:
- grab rails
- ramps
- stair lifts
- bath lifts
- built-in shower seats or showers containing built-in shower seats
- walk-in baths with sealable doors
You won't get the reduced rate if you have to pay for any repairs or replacements of those goods once they've been installed.
You also won't get the reduced rate on general adaptations carried out in your home, such as widening passageways or building extensions.
How can I get the reduced rate?
Your supplier should know about the reduced rate and apply it automatically, but you will need to show that you do qualify.
You should give them a written declaration like the one below. Your supplier may have a form for you to complete.
This declaration must be separate from any invoice, order or other paperwork.
Declaration: Mobility aids for older people
I ……………………………………………………………………………
(full name)
of ………………………………………………………………………….
(the address where the installation is taking place)
declare that I am aged 60 or over and that this supply and installation qualifies for the reduced rate of VAT in accordance with The Value Added Tax (Reduced Rate) Order 2007.
Signature………………………………. Date………………………
If you can't physically complete and sign this yourself, then a declaration by a relative, partner or other responsible person is acceptable.
