Many disability products are available with VAT relief to people who are disabled or have a long-term condition. For VAT purposes, you are disabled or have a long-term illness if:
– you have a physical or mental impairment that affects your ability to carry out everyday activities, eg blindness
– you have a condition that’s treated as chronic sickness, like diabetes
– you are terminally ill
You do not qualify if you are elderly but able-bodied, or if you are temporarily disabled, or if the product itself is not eligible for VAT relief.