VAT to pay or not to pay?

Disabled people do not have to pay VAT when purchasing equipment designed or adapted to help with daily living.

To qualify for this exemption the equipment must be intended for use by disabled people and must relate to their disability. In addition, there is no VAT payable on the costs of servicing or maintaining disability equipment. Ask whether you can receive this VAT exemption before buying or ordering equipment. The supplier needs to be registered for VAT and you need to sign a form declaring that you have a chronic illness or disability.
Further information on VAT exemption is provided in the HM Revenue and Customs VAT leaflet 701/7, “VAT relief for people with disabilities”.
Copies of this leaflet and further advice should be available from your local VAT office (it should be listed in your local telephone book) or ring the National Advice Service on 0845 010 9000. Textphone: 0845 000 0200.