In some instances, VAT doesn’t apply to items purchased to aid someone’s mobility or independence at home. The HMRC provides Guidance & Detail on which items are likely to be included and the personal circumstances that must apply for you to be eligible for an exemption of VAT.
Items that can be applicable for VAT exemption:
- Mobility Scooters
- Specialist Beds and Seating
- Sanitary Devices (some)
You may need to Arrange an Assessment with your local authority to prove you need the items you intend to purchase.
We are able to provide some general advice in our Whitton store on VAT exemption.
Please check the HMRC’s regulations for Individual Circumstances.