There are two types of VAT exemption.
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:
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A physical or mental impairment, which has a long term and adverse effect upon the ability to fulfill everyday activities.
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A condition that is medically certified as a chronic sickness, such as diabetes.
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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.
Eligibility 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.
Declaration 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.
Download the stairlift 0% VAT eligibility form (PDF)
