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If you have a long-term illness or you're disabled, you don't have to pay VAT on certain goods and services that you buy or bring into the UK. Certain building work that you have done can also be free of VAT.
In general, the equipment, services and building work covered by this scheme are things that are of practical help to you because of your illness or disability.
This guide explains what's included in the scheme, who qualifies, and what you have to do so your supplier doesn't have to charge you VAT.
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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:
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:
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.
Also, 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.
Read more about reduced-rate VAT on mobility aids for older people
You'll only be able to buy goods and services without VAT if you are chronically sick or disabled and you are buying them for your own personal or domestic use.
For VAT purposes, you have a long-term illness or you're disabled if you meet any of the following conditions:
So, you won'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 or wife or husband buys the goods and services for you, then you won't 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.
Also, the goods or services must be just for your own use - not for use by anyone else, or chronically sick or disabled people in general.
However, if you and your partner are both chronically sick or disabled and you buy goods or services for both of you to use, then you won't have to pay VAT.
Get information about how VAT applies to charities and not-for-profit organisations
So you don't have to pay VAT when you buy qualifying goods and services, you'll have to give the seller a written declaration that you are entitled to buy these goods without VAT. This declaration has to give enough information to show that you qualify. If you can't sign the written declaration yourself, the signature of your parent, guardian, doctor or another responsible person is acceptable on the declaration.
Faxed declarations and declarations made via the internet are also acceptable.
Normally, the supplier will provide you with the declaration for you to fill in and sign. They also have to fill part of it in, and then keep it with their records.
View an example of the declaration you have to provide in VAT Notice 701/7
If you're disabled, you may not have to pay VAT on having a vehicle adapted to suit your condition, or on the lease of a Motability vehicle.
If you're a disabled wheelchair or stretcher user, you may not have to pay VAT if you buy a specially adapted vehicle for your personal or domestic use.
Not every vehicle or adaptation will qualify for the relief. There are also strict definitions for terms like 'wheelchair user' that HM Revenue & Customs (HMRC) use to decide who can get the relief.
Your supplier will be able to advise you on a vehicle or adaptation that qualifies for the relief. They'll also give you a declaration to fill in and sign, which you'll have to give back to them for their records.
More about how disabled people may be able to buy a car without paying VAT in VAT Notice 701/59
Read more about reduced-rate VAT on mobility aids for older people
You can import certain goods into the UK without paying VAT or duty, as long as they're for your own domestic or personal use.
Goods designed solely for the use of disabled people that you import for your own use are zero-rated anyway, but in addition, you may not have to pay VAT if you import the following:
You also won't have to pay VAT if you import spare parts, components, tools and accessories specifically or recognisably intended for such goods.
If the goods need adapting to make them suitable for use by disabled people, you can't get any relief on importing the unadapted goods. You'll have to get them adapted before you bring them into the EU.
See a list of examples of goods for the blind that qualify for import VAT relief at the end of this guide.
If you're bringing the goods in yourself, in your accompanied baggage, you don't need any prior approval. Simply declare them in the Red Channel or Red Point when you arrive. You may be asked to fill in and sign a declaration.
If you're bringing them in by any other means, you have to obtain authorisation first. Write to the National Imports Reliefs Unit (NIRU) and they'll send you a form to fill in.
National Import Reliefs Unit
HM Revenue & Customs
Custom House
Killyhevlin Industrial Estate
Co Fermanagh
BT74 4EJ
Tel: 028 6632 2298
Fax: 028 6632 4018
Email
After you send the form back to HMRC, you'll be sent an NIRU certificate and a copy of the certificate. Hand the certificate to customs when you import the goods, and keep the copy for your own records.
If the goods are being sent to you by post, ask the sender to write clearly on the package and its accompanying customs declaration:
'GOODS FOR DISABLED PEOPLE: RELIEF CLAIMED'
HMRC may send you a form to fill in and complete, together with a declaration. If the package isn't properly marked you may have to pay duty and VAT. If that happens, write to customs at the postal depot where the charges were raised, enclosing your original NIRU certificate, the VAT declaration and the document showing the charges. Explain what happened and if they're satisfied that you don't need to pay duty and VAT on the goods, they'll repay them to you.
If the goods are imported as freight you must claim relief by completing an import declaration on a Single Administrative Document (SAD, form C88). You can get an import agent to do this, but if you want to complete the SAD yourself and need more information on the details required for the import declaration, please refer to the Tariff.
Enter one of the following Customs Procedure Codes (CPCs) in box 37 of the SAD:
Present your copy of the NIRU certificate and if you're applying for a VAT zero rating, an eligibility declaration.
If you're still waiting for your NIRU certificate, you'll have to provide financial security for the duty and VAT before HMRC will release the goods. As soon as you receive the original NIRU certificate, send it to HMRC at the port or airport where the import declaration was made. Quote the declaration number and date. HMRC will discharge the security if they are satisfied you qualify for relief.
The Customs Union includes all EU countries plus Andorra, San Marino and Turkey.
Normally you should claim relief at the time of import. HMRC may accept a belated claim subject to certain conditions.
More about repayments of VAT in VAT Notice 199
View an example of the eligibility declaration you have to provide in VAT Notice 701/7
These are examples of goods for the blind or partially sighted that you could import without paying VAT, if you meet the other conditions:
For more help about VAT reliefs for disabled people you can contact HMRC by email, phone or post.
