Funding and Motability

VAT Exemption

If you’re disabled, you do not have to pay VAT on products designed for, or adapted for, your personal use. You also won’t be charged VAT on the installation or extra work needed as part of this, the repairs and maintenance, or spare parts and accessories.

What does this apply to? 

Various products qualify for VAT-relief, including beds, vehicles, lifts, stairlifts, chairs, home emergency alarm systems, and a variety of medical appliances.

  •  Wheelchairs, Converted Wheelchairs, Powered Wheelchairs, and Scooters
  •  WAVS – Wheelchair Accessible Vehicles
  •  Adapted Vehicles
  •  Vehicle Adaptations – including driving aids, swivel seats, hoists, lifts and storage (such as Chair Topper, for example)

The process of adapting your vehicle to suit your disability is also exempt from VAT, so when we convert and adapt a car to become a WAV, or add driving aids to support you, this work does not attract VAT charges. Repairs and maintenance are also exempt. However there are some considerations to be aware of, so it’s worth speaking to a supplier, such as SDL, to make sure you know how we can help you with this.

How do I get this VAT relief?
This type of VAT exemption is self-declared, which means that you have to declare that you meet the criteria. For VAT purposes, to be “chronically sick or disabled”  you must fit either of the following criteria:
  • A physical or mental impairment that has a long term and substantial adverse effect on your ability to carry out everyday activities
  • A condition that the medical profession treats as a chronic sickness (or, a long-term health condition).

You’ll need to complete a form, which can be found on the GOV website.

You need to complete your form and tell the supplier of the equipment you’re purchasing that you’re VAT exempt when you buy – there is no VAT refund system, so you can’t get back VAT that has already been paid out, which is why it’s important to make sure you get everything sorted before you buy anything.