Reduced-rate VAT on mobility aids for older people

If you're over 60, then you may not have to pay the standard rate of VAT if you get certain mobility aids installed in your home. Instead, you'll pay a much reduced rate, currently 5 per cent.

On this page:

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 an eligible item - you have to have it both supplied and installed to get the reduction.

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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.

However, if you have a long term illness or you’re disabled, you won’t have to pay VAT on certain goods and services that you buy or bring into the UK and certain building work that you have done can also be free of VAT.

Read more about equipment and vehicles for disabled people

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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.

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Contacting HMRC about reduced-rate VAT on mobility aids for older people

For more help about reduced-rate VAT on mobility aids for older people you can contact HMRC by email, phone or post.

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