Many goods designed solely for the use by disabled persons are eligible for VAT Relief. If the goods are being provided for the personal or domestic use of someone who is chronically sick or disabled, we can remove the VAT from the transaction on the completion of a VAT Relief declaration. 

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.