VAT Exemption
VAT Exemption for Disabled People
Save money on eligible products and services with VAT relief
If you're chronically sick or disabled, you can buy many items at 0% VAT - saving you 20% on eligible purchases. This guide explains what VAT exemption is, who qualifies, what you can buy VAT-free, and how simple it is to claim.
Best of all, you don't need to provide any proof of disability - just a simple one-click declaration on each product.
What is VAT Exemption?
VAT (Value Added Tax) exemption allows chronically sick or disabled people to purchase certain goods and services at 0% VAT instead of the standard 20% rate.
This applies to:
- Equipment designed solely for disabled people
- Charges for adapting equipment so disabled people can use it
- Certain services provided to disabled people
- Some building work to adapt a disabled person's home
- Hire of disability equipment such as wheelchairs
Who is Eligible for VAT Relief?
VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.
You Qualify if You Have:
- A physical or mental impairment that has a long-term and severe effect on your ability to carry out everyday activities
- A chronic illness - a condition that doctors treat as a chronic sickness, such as diabetes, arthritis, multiple sclerosis, or heart disease
- A terminal illness
You Do NOT Qualify if You Have:
- A temporary injury such as a broken leg
- A short-term condition that will fully recover
- General frailty due to old age (if otherwise well and not disabled)
What Proof Do I Need?
No Proof Required!
To claim VAT relief, you simply need to make a declaration about the nature of your disability at the time of ordering.
No proof of your disability needs to be shown to any party at any time.
The government requires only a simple self-declaration. This is based on trust, and you should only claim VAT relief if you genuinely meet the eligibility criteria.
While no proof is required, it is your responsibility to ensure you meet the eligibility criteria. Falsely claiming VAT exemption when you're not eligible is against the law.
Only declare yourself as VAT exempt if you are genuinely chronically sick or disabled as defined by VAT law.
How to Claim VAT Relief on Our Website
Claiming VAT exemption on Blue Badge Co. is quick and easy - no account needed!
Step 1: Find Your Product
Browse our website and find the product you wish to buy. If it's a VAT exempt product, you'll see an option on the product page asking: "Am I VAT exempt?"
Click Yes to proceed with VAT exemption.
Step 2: Confirm Your Declaration
When you click "Yes", confirmation text will appear. This confirms that you are declaring yourself as VAT exempt and that you meet the eligibility criteria as a chronically sick or disabled person.
By confirming, you're making a legal declaration that you qualify for VAT relief.
Step 3: Complete Your Purchase
That's it! Your product will now go through without VAT. The savings are applied automatically at checkout, so you'll see the reduced price in your basket and when you pay.
How Prices are Displayed
For Eligible Items
When viewing our products, eligible items will show:
- Price with VAT - the standard price including 20% VAT
- Price without VAT - what you pay if you declare VAT exemption
- "Am I VAT exempt?" option - click Yes to purchase at the VAT-free price
This makes it easy to see exactly how much you'll save on each item before you buy.
At Checkout
Once you've declared your VAT exemption on a product, your basket and checkout will show the VAT-free price. You'll clearly see your savings before completing your purchase.
Non-Eligible Items
If a product doesn't qualify for VAT exemption, you'll only see one price. The "Am I VAT exempt?" option will not appear, as VAT must be charged on these items by law.
What Items Are VAT Exempt?
The rules about VAT relief for disabled people are complex. Not everything that is supplied to disabled people is zero-rated for VAT.
Generally VAT Exempt Items Include:
- Equipment designed or adapted solely for use by disabled people
- Items that help with mobility (wheelchairs, mobility scooters, walking aids)
- Items that help with daily living tasks
- Specially adapted clothing for disabled people
- Certain medical and healthcare equipment
- Hoists and lifting equipment for disabled people
- Specially adapted bathroom and toilet equipment
- Communication aids designed for disabled people
Generally NOT VAT Exempt:
- Items used by the general public, even if helpful for disabled people
- General household items
- Standard clothing
- Items primarily for comfort rather than overcoming a disability
- Postage and delivery charges (always subject to VAT)
VAT Relief for Services
VAT exemption also applies to certain services for disabled people:
Building and Adaptation Work
Zero-rated services include:
- Installing ramps or widening doorways
- Installing or adapting bathrooms, washrooms, or toilets
- Installing lifts or stairlifts
- Adapting access routes around the home
These services must be for a disabled person's domestic accommodation and for their personal use.
Equipment Hire
The hire of certain disability equipment, such as wheelchairs and mobility aids, can be zero-rated for VAT.
Repairs and Maintenance
Repair and maintenance services for qualifying equipment can also be zero-rated.
Important Things to Remember
- We don't decide eligibility: HMRC sets the rules for which items are VAT exempt. We follow government guidelines and don't have discretion to change these rules.
- We don't profit from VAT: VAT goes to the government, not to us. Whether we charge VAT or not makes no difference to our revenue - we're simply following the law.
- You must declare exemption on each product: If you do not click "Yes" on the "Am I VAT exempt?" option for a product, or you are not eligible for VAT relief, we are legally obliged to charge you the full VAT on your order.
- Not all products qualify: We are obliged to charge VAT at the standard rate for products that don't meet HMRC's criteria for exemption. The "Am I VAT exempt?" option will only appear on qualifying products.
- Postage is not exempt: Delivery charges are always subject to VAT, even if the products you're buying are VAT exempt.
- Prices are final: Once an order has been placed and confirmed, the price quoted at the time of purchase will be honoured, and no retroactive application or removal of VAT will be applied to the order.
- Declaration per purchase: You'll make your VAT exemption declaration each time you add an eligible product to your basket. This ensures compliance with VAT regulations.
Examples of VAT Savings
Understanding how much you can save helps you see the real value of VAT exemption:
Example 1: £30 Item
- Standard price (with VAT): £30.00
- VAT exempt price: £25.00
- Your saving: £5.00
Example 2: £60 Item
- Standard price (with VAT): £60.00
- VAT exempt price: £50.00
- Your saving: £10.00
Example 3: £120 Item
- Standard price (with VAT): £120.00
- VAT exempt price: £100.00
- Your saving: £20.00
The savings add up quickly, especially if you're purchasing multiple items or higher-value equipment.
Frequently Asked Questions
Can I claim VAT exemption if I'm buying for someone else?
Yes, if you're purchasing items for someone who is chronically sick or disabled, you can claim VAT relief on their behalf. The items must be for their personal use.
Do I need to declare my VAT exemption every time I shop?
Yes, you'll need to confirm your VAT exemption status for each eligible product you purchase. This ensures you're making a conscious declaration each time, as required by law. It only takes one click per product.
What if I forget to click "Yes" on the VAT exemption option?
Unfortunately, once an order is confirmed at a price including VAT, we cannot retrospectively remove the VAT. Make sure you click "Yes" on the "Am I VAT exempt?" option before adding items to your basket.
Can I claim VAT back on items I bought before declaring exemption?
No. VAT exemption only applies when you declare it at the time of purchase. It cannot be applied retrospectively to previous orders.
Will you share my declaration information with anyone?
No. Your VAT exemption declaration is private and confidential. We keep records for tax purposes as required by law, but we do not share this information with third parties.
What if my circumstances change?
If you no longer meet the eligibility criteria for VAT exemption (for example, if a condition was temporary and you've fully recovered), you should not declare yourself as VAT exempt when making future purchases.
Why isn't delivery VAT exempt?
HMRC rules state that postage and delivery charges are always subject to VAT, regardless of whether the items being delivered are VAT exempt. This is standard across all UK retailers.
Do I need to provide proof of my disability?
No. VAT law only requires a simple declaration. No proof, documentation, or evidence of your disability is required at any point.
More Information and Support
For detailed information about VAT relief for disabled people, you can:
HM Revenue & Customs
Visit the HMRC website for comprehensive information about VAT relief rules and eligibility.
You can also read HMRC's detailed guidance notices:
- VAT Notice 701/7: VAT reliefs for disabled people
- VAT Notice 708: Buildings and construction (for home adaptations)
HMRC Charities Helpline
If you cannot find the answer to your questions on the HMRC website, you can call their Charities Helpline, which covers VAT relief for disabled people.
Telephone: 0300 123 1073
Opening hours: 8:00am to 5:00pm, Monday to Friday
Closed at weekends and bank holidays
Have your questions ready when you call, and they'll be able to provide guidance on specific items or situations.
Citizens Advice
For general advice about benefits and financial help for disabled people, contact Citizens Advice.
Shop VAT-Free on Eligible Products
Save 20% on hundreds of disability products when you shop with us. From Blue Badge holders to mobility aids, parking permits to daily living equipment - if you're chronically sick or disabled, you can benefit from VAT relief.
Why shop with us?
- Simple one-click VAT exemption on every product
- No proof required - just a simple declaration
- No account needed - claim exemption as you shop
- Clear pricing showing your savings on every eligible item
- High-quality products designed with your needs in mind
- Fast, discreet delivery
- Excellent customer service from people who understand
Questions About VAT Exemption?
If you have questions about VAT relief eligibility or how to claim on our website, please contact our customer service team. For official guidance on VAT rules, visit the HMRC website or call their Charities Helpline on 0300 123 1073.
This guide is for information purposes only and should not be considered as legal or tax advice. VAT rules are set by HMRC. Always check the official HMRC guidance for definitive information.