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However, if you and your partner are both chronically sick or disabled and you buy goods or services for both of you to use, then you won't have to pay VAT. Also, the goods or services must be just for your own use - not for use by anyone else, or chronically sick or disabled people in general.
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Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes. If your parent, guardian or wife or husband buys the goods and services for you, then you won't be charged VAT. You don't have to physically buy the goods in person. 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.
Wood side rails for bed how to#
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. Some of the products which can be purchased from the Manage At Home website are available for an eligible person to purchase without paying VAT on them. VAT Relief Information Conditions for VAT relief for disabled people
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