Stairlifts and VAT
Most people are eligible for zero rated VAT when purchasing a stairlift. There are two types of VAT exemption which provide discounts to chronically ill and disabled people and seniors over 60.
0% VAT - If the person applying suffers chronic illness or is disabled, then this total exemption from VAT will cover them for domestic and personal use. Chronically sick or disabled means the following:
•A physical or mental impairment, which has a long term and adverse effect upon the ability to fulfil everyday activities. This includes conditions such as arthritis, osteoporosis, heart conditions etc.
•A condition that is medically certified as a chronic sickness, such as diabetes.
•A person who is terminally ill.
5% VAT relief - If the person applying is over 60, but is NOT eligible for 0% VAT, they can get a reduced rate of 5% VAT, for the supply and installation of a stairlift. This reduced rate only applies to stairlifts in domestic circumstances.
Am I eligible to get a VAT discount on a stairlift?
If you would like to check the conditions for VAT relief, you can view notice 701/7 VAT Relief for disabled people on the HM Revenue & Customs website. Or you can call the National Advice Service on 0845 010 9000.
Form to apply for 0% VAT on a stairlift VAT Exemption Form
The person applying must be sure of their VAT relief eligibility before completing the declaration. The products ordered must be for that person only, or installed in a domestic situation.