I am really struggling to get upstairs and so am looking to have a stair lift installed. I have been told that I can claim back the VAT on this, is that correct?

Taken from NRAS magazine, Winter 2011

Yes and no!  As you will no doubt expect, nothing is quite that simple and there are conditions which need to be met in order to qualify for VAT exemption. I hope that the information below helps to answer your question or at least to point you in the right direction.  

Who can claim VAT relief?

If you are chronically sick or disabled, you do not have to pay VAT on certain goods or services.For VAT purposes you are chronically sick or disabled if you have, “a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities, or a condition which the medical profession treats as a chronic illness.” Also, if you are over 60, you may not have to pay the full rate of VAT if you get certain mobility aids installed in your home.

Which goods and services are eligible for VAT relief?

The goods or services must be for personal, domestic use only, and provide practical help to you because of your disability or illness. This can include things like wheelchairs, artificial joints and limbs, specialist footwear, specialist clothing, wigs, electrically or mechanically adjustable  beds, stair -lifts, hoists or lifters, motability cars, and other equipment or appliances designed solely for use by disabled people.
Some examples of services that may be eligible for VAT relief include: wiring up an adjustable bed, installing a chair lift and certain building work, for example, creating a sloped entrance to a building to help a disabled person to gain access. If you need general purpose equipment adapted because of your disability you should be able to get these adaptations made, free of VAT (but you will have to pay the normal rate of VAT for the goods themselves).

How do I purchase goods with no VAT?

You will need to sign a declaration form to prove that you are eligible. The form will usually be provided by the supplier, who must also sign and keep a part of the document. It is also possible to make a declaration via the internet, or by fax. If you are unable to sign a declaration, it is acceptable to use the signature of your parent, guardian, doctor or another responsible person.
If you are importing goods solely for the use of a disabled person you will not have to pay VAT on the goods but you will need to contact Her Majesty’s Revenue and Customs (HMRC) to obtain a form and declaration.

Where can I find out more?

For more information about VAT relief visit the Direct Gov website: www.direct.gov.uk
Or contact HMRC on: 0845 302 0203 (8am – 5pm Monday to Friday) for information and advice on the VAT reliefs available for disabled and older people.

Or by post:
HM Revenue and Customs
VAT Reliefs for disabled and older people
St John's House
Merton Road
Liverpool
L75 1BB