What is VAT exemption/relief for disabilities?

Disabled people and those with long-term illnesses will not be charged VAT on products designed or adapted for personal or domestic use. This includes any repairs or maintenance and spare parts or accessories.

As CarbonBlack wheelchairs come under this category it enables our customers to save a considerable amount as the VAT drops from 20% to 0%.


What if I am buying a chair for someone else?

It is still possible to claim VAT exemption if you are buying a chair for another person with a disability or long-term illness. You will need to provide the person’s details you are buying the chair for instead of your own.


How do I qualify for VAT exemption?

To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:

  • you have a physical or mental impairment that affects your ability to carry out everyday activities, for example, blindness;
  • you have a condition that’s treated as chronic sickness, like diabetes;
  • you’re terminally ill.

You do not qualify if you’re elderly but able-bodied, or if you’re temporarily disabled.

You’ll need to confirm in writing that you meet these conditions.


Do I need to provide any proof?

The government requires only a simple declaration about your disability at the time of ordering. No proof of your disability need be shown to any party at any time.


How do I claim the VAT exemption?

You need to provide the name, address and disability or the long-term illness of the person who is receiving the chair. There is no need to provide a letter from your doctor or any references.

To begin your claim, please contact us and ask us about VAT exemption for your next CarbonBlack chair.


To find out more about VAT relief for disabled people, please check out the Government’s website here.