Your Rights

VAT relief on specialised goods and services for disabled people

Summary: Fact sheet outlining VAT concession for people with disabilities

• How to obtain VAT relief on goods or services
• Additional information

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The following contains general information only about the above.

For more specific enquiries you should contact your local VAT office on 0845 010 9000.

In essence, blind and partially sighted people, and charities working on their behalf, can buy certain goods without paying VAT (Value Added Tax) on them.

This relief from VAT also extends to the provision of services to adapt items for use by a blind or partially sighted person, or to meet their needs, and it covers the spare parts, accessories, repair and maintenance of such goods and adaptations

Furthermore, all goods that have been designed solely for use by disabled people or adaptations to standard equipment allowing disabled people to use them should be zero- rated for VAT.

Some goods, such as print scanners, may qualify because they can be purposely designed for a blind or partially sighted person but in other cases it will be a matter for consideration by the VAT authorities whether the items or services meet the criteria.

NOTE: Relief does not apply to general purpose goods used by disabled people.

How to obtain VAT relief on goods or services

Most suppliers of specialised equipment should be familiar with the items that can be zero-rated under the legislation and you should ask them when you discuss buying the goods.

Other suppliers of services for repair and maintenance may not realise that they could be zero-rated and may charge VAT. This means it may be necessary for you to make it clear that the supplier is entitled to zero rating.

Official declaration forms are not available, but HM Revenue and Customs suggest the model below.

You should complete such a form and give it to your supplier if you know that the goods and services are subject to zero-rating.

This will mean the supplier will not be charged VAT and should take this off your bill. If you are unsure whether zero-rating applies, then either you or your supplier should contact your local VAT office on 0845 010 9000 where they can give further information and guidance.

Additional information

Information leaflet on VAT relief for people with disabilities can be found on the website of HM Customs' library, it explains the rules in further detail.

Also, copies of this leaflet can be obtained by contacting the HM Customs office through the address below.

HM Revenue and Customs
Dobson House
Regent Centre
Gosforth
Newcastle upon Tyne
NE3 3PF

Tel: 0845 010 9000
Email: enquiries.lon@hmce.gsi.gov.uk

Content author: barry.jones@rnib.org.uk

Last updated: 20/10/2008 16:12