VAT laws current provide certain tax relief for people who suffer from chronically illness or disabilities.
When it was introduced into this country it was agreed that disabled people should not have to pay VAT when buying items designed solely for their use, or when having equipment including buildings adapted so that would be able to use it.
This principle still stands, and zero VAT rating does not extend to all goods and services supplied to a disabled person, but only products designed specifically for disabled people.
Who qualifies for VAT relief? People who can qualify for VAT relief if they are "chronically sick or disabled" They are classed "chronically sock or disabled" if: oThey have a physical or mental impairment which has long term sustainable adverse effect upon your ability to carry out everyday activities oWith a condition which a medical professional treats as a chronic sickness oAre terminally ill It does not include a frail elderly person who is otherwise able bodied or any person who is temporarily disabled or incapacitated.
What products are VAT exempt? Products which are purchased for your personal or domestic use may be eligible for VAT relief, such goods include: oElectrically or mechanically adjustable beds oElectrically or mechanically chairs oElectrically or mechanically stair lifts, hoists and lifters oSanitary devices oWheelchairs oBathrooms oAlarms oBuilding work; ramps, doorways etc oLow vision aids oMedical and surgical appliance oMotor vehicles oParts and Accessories oRepair and maintenance oMobility scooters oOthers - equipment which is designed solely for sue by disabled people will remain eligible for relief.
It is the designer or manufacturer who is able to determine whether the goods qualify for zero rating.