Conditions for VAT relief for disabled people

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. 

Some of the products which can be purchased from the Aspiration Life website are available for an eligible person to purchase without paying VAT on them.

HM Revenue and Customs sets out the conditions when equipment for disabled people might be free of VAT and how to claim exemption from paying VAT on these products.

Products a can only be exempt from VAT when all the following conditions are met:

  1. The customer is eligible to purchase supplies at the zero rate
  2. The goods are for the personal or domestic use of the customer
  3. The goods and services are eligible to be supplied at the zero rate

Look out for the VAT Exempt logo on products when browsing the site. All products showing this logo are listed with 0% VAT and eligible for zero-rated VAT.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should visit the HM Revenue and Customs Website to fully understand the conditions which are set out in VAT notice 701/7 (December 2014) – VAT reliefs for disabled people.

You can also call the HMRC helpline 0300 123 1073. (8.00am to 5.00pm Monday to Friday). Other options for contacting HMRC can be accessed here

What counts as a long term illness or disability?

For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:

  • you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
  • you have a condition that the medical profession treats as a chronic sickness, such as diabetes.
  • you are terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.‘personal or domestic’ use means that the supply must be made available specifically for the use of an eligible individual.

You don’t have to physically buy the goods in person. If your parent, guardian or wife or husband buys the goods and services for you, then you won’t be charged VAT.

How to Claim

On the my basket page of this website a link to the online declaration form is provided if the basket contains a product that qualifies for VAT relief.

You must state you wish to claim VAT relief on the eligible product and complete in full the reason by which you are ‘chronically sick or disabled’ and name and address of the claimant.

If possible the person making the claim should complete this form, but a family member, carer or medical professional may complete the form on the claimants behalf. To submit the claim and receive the VAT relief, click the ‘Submit VAT Relief Claim’ button before proceeding to the checkout.

Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.