If you’re disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use. Also, you will not be charged VAT on:
The product and your disability have to qualify.
Your supplier can tell you, but usually products designed or adapted for a disability qualify. For example, certain types of:
To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:
You do not qualify if you’re elderly but not disabled, or if you’re temporarily disabled.
You’ll need to confirm in writing that you meet these conditions. Your supplier may give you a form for this.
You can apply to your council for equipment or help to adapt your home if you have a disability.
You do not pay VAT if you import qualifying goods that are for your own personal or domestic use. This includes certain goods for blind and partially sighted people.
If you use a freight service they can help you with the paperwork, otherwise make sure the following is written on parcel, ‘Goods for disabled people: relief claimed’.
If you bring them in yourself, declare them in the red channel at Customs. For any other method of import, contact the National Import Reliefs Unit.
National Import Reliefs Unit
030 0057 2100
Monday to Friday, 8am to 4pm