Zero VAT eligibility

You may not need to pay VAT on your stairlift as there are two types of VAT exemptions.

Zero rating VAT

This applies to a person if he or she is chronically ill or disabled. The exemption covers items for domestic or personal use.

Chronically sick or disabled means a person:

With a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities
With a condition which the medical profession treats as a chronic sickness, such as diabetes
Who is terminally ill

Domestic or personal use means that the item or service purchased must be made available specifically for the use of an eligible individual.

5% VAT relief

5% VAT relief applies to a person if they are over 60 years of age and are not eligible for 100% VAT relief.

5% VAT is for the supply and installation of a stairlift for users over the age of 60 (when supply is made) in their normal residence.

This reduced rate only applies to installation in private homes.

Eligible persons

If the user of the Stairlift is registered disabled or has a long term medical condition, they may qualify. The conditions for relief are contained in VAT notice 701/7 VAT Relief for disabled people. A copy of this can be viewed on the HM Revenue & Customs website Opens in a new window . Alternatively a copy can be obtained by calling the National Advice Service on 0845 010 9000.