VAT Exemption on Equipment and Aids

If you have a long-term illness or you're disabled, you might not have to pay VAT on certain goods and services that you buy or bring into the UK. Certain building work that you have done may also be free of VAT.

Not all goods and services supplied to chronically sick or disabled people are eligible for VAT relief. It is available for specifically listed items or equipment designed solely for use by a disabled person. More information can be found in Section 4 of VAT Notice 701/7: VAT reliefs for disabled people.  

Click on the website link below to find out how the VAT relief works, who qualifies for the VAT relief, what types of goods and services you can buy without paying VAT and what you have to do so your supplier doesn’t charge you VAT.

The helpline is open Monday to Friday (excluding Bank Holidays) 8.00am - 5.00pm

Who to contact

Telephone
Website
www.hmrc.gov.uk/financial-help-disabled/vat-relief

Where to go

Notes

Correspondence can be sent to HM Revenue & Customs, VAT Disabled and Elderly Reliefs Correspondence S0708, PO Box 205, Bootle, L69 9AZ 

Other Details