How to Qualify for 0% VAT on Stairlifts

The VAT rules in this country are complex, but many people may be exempt from paying VAT when they buy a stairlift. Currently the rate of VAT we pay on goods and services in the UK is 15%. However, equipment that is especially for disabled people and services that are provided specifically to adapt a disabled person’s home, are zero-rated for VAT. This means there is zero VAT charged on these goods and services.

To qualify for VAT relief, the person who needs the stairlift must be classed as “chronically sick or disabled”. This would apply to anyone who has “a physical or mental impairment that has a long term and severe effect on their ability to carry out everyday activities” or has “a condition that is treated by doctors as a chronic sickness or terminal illness”. If the person the stairlift is for is not classed as disabled or chronically sick, they would not qualify for VAT relief. For example, someone with a temporary injury such as broken leg or an elderly person who is well and non-disabled would not qualify.

It must also be intended that the stairlift is for “personal or domestic use” in order to be exempt from VAT. For instance, a nursing home or business would have to pay the VAT. The cost of installing a stairlift in a person’s home would be free of VAT too if they are eligible for VAT relief.

When receiveing quotations from stairlift companies, check that their products and services qualify for VAT relief. They may ask you to sign a form to declare you have a disability or chronic illness and that the stairlift is for your own personal or domestic use. You will not be charged VAT on the purchase price, so you don’t need to worry about having to pay 15% VAT and then having to claim it back from the government.

To find out more and get the most up-to-date information on VAT from the HM Revenue & Customs website or by asking the person from the stairlift company who visits your home to give you a free quotation. This article is intended for guidance only and should not be relied upon for tax or legal advice.