Understand VAT Relief for Stairlifts, Eligibility and Benefits
There are two types of VAT exemption: 0% VAT & 5% VAT. Find out how the different rates are applied here.
VAT Relief for Stairlifts
If you’re disabled or have a long-term illness, you won’t be charged VAT on our Stairlifts designed or adapted for your own personal or domestic use. Also, you won’t be charged VAT on:
- the installation and any extra work needed as part of this
- repairs or maintenance
- spare parts or accessories
The product and your disability have to qualify. These rules are set out by the VAT Act 1994.
Therefore qualifying customers who are chronically ill and disabled can purchase a new stairlift installation for domestic circumstances VAT free and will also be eligible for 0% VAT on any stairlift repairs and maintenance requirements that may arise
Qualifying products or services
Products designed or adapted for a disability qualify. For example, certain types of:
- adjustable beds
- stair lifts
- wheelchairs
- medical appliances to help with severe injuries
- alarms
- braille paper or low vision aids – but not spectacles or contact lenses
- motor vehicles – or the leasing of a motability vehicle
- building work like ramps, widening doors, installing a lift or toilet
How to get the Stairlift VAT free
To be eligible for zero rated VAT on your stairlift, your disability has to qualify. For VAT purposes, you’re considered disabled or have a long-term illness if:
- you have a physical or mental impairment that affects your ability to carry out everyday activities, eg blindness
- you have a condition that’s treated as chronic sickness, like diabetes
- you’re terminally ill
You don’t qualify if you’re elderly but able-bodied, or if you’re temporarily disabled.
You’ll need to submit a declaration of eligibility for VAT relief (disabled person) and full guidance on VAT relief for disabled and older people can be found in the government’s VAT Notice 701/7.
Reduced rate VAT on mobility aids for older people
Certain mobility aids installed in the home of a person aged 60 or over are subject to reduced rate VAT.
Who qualifies for reduced rate VAT?
The reduced rate of VAT applies to you if you are aged 60 or over and have a qualifying mobility aid supplied and installed in your own home, or a home shared with friends and relations.
You do not have to order and pay for the supply and installation personally, it can be ordered and paid for by someone else, or a charity, a local authority, housing association or any other organisation. But you cannot benefit from the reduced rate if you are having the work done in a residential home or similar establishment, it has to be in a private home for domestic and personal use.
Eligible customers will be aged 60 or over at the time when the supply and installation takes place. The reduced rate does not apply for simply supplying an eligible item, your provider will have to both supply and install the stairlift to apply the reduction.
Goods that can be supplied and installed at the reduced rate of VAT
Reduced rate of VAT on the supply and installation of these items:
- grab rails
- ramps
- stair lifts
- bath lifts
- built-in shower seats or showers containing built-in shower seats
- walk-in baths with sealable doors
Repairs of those goods once they have been installed are not eligible for relief and these mobility aids can only be reduced-rated if they’re supplied by the installer.
The reduced rate does not apply to general adaptations carried out in the home of a person over 60, such as widening passageways or building extensions.
How claim the reduced rate
You will need to show that you do qualify for reduced rate VAT. You will have to sign a declaration which can be done online or using a paper form sent off to HMRC. Check the government’s guidance on VAT relief for disabled people to learn more.
If you cannot physically complete and sign the declaration, then a declaration by a relative, partner or other responsible person is acceptable.
VAT relief for charities
Charities buying certain goods for disabled people can qualify for VAT relief and this includes stair lifts as well as installation and maintenance. The stairlift must be for personal or domestic use of a chronically sick or disabled person and you can check full eligibility criteria via the government’s VAT relief for charities on goods and building work for disabled people page.
Unsure if you are eligible?
There are severe penalties for making a false declaration. If you are in any doubt about whether you are eligible to purchase a stairlift without paying VAT, you should get advice from the VAT helpline on 0845 30 20 203.
You can also find out more information on the HM Revenue & Customs website.
Help from your local council
You can apply to your council for equipment or help to adapt your home if you have a disability. See also the Government information on VAT relief for disabled people.
If you are still unsure as to your own VAT relief eligibility you can speak to our team and we will do our best to guide you, though ultimately you are responsible for determining your eligibility for VAT exemption or relief.
Prestige Stairlifts is a Sussex based company and cover the whole of the South East of England providing stairlift supply and installation in Kent, Sussex, Surrey and surrounding areas.