Zero Rating VAT on Stairlifts
If the person is chronically ill or disabled then they are exempt for VAT on certain items, including stairlifts, for domestic or personal use.
A person is chronically sick or disabled if he/she is a person:
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- who is terminally ill.
This does not include a frail elderly person who is otherwise able-bodied, or any person who is temporarily disabled or incapacitated, such as with a broken limb.
If a parent, spouse or guardian acts on behalf of a chronically sick or disabled person, your supply is treated as being made to that chronically sick or disabled person.
5% VAT Relief
if you are not eligible for 0% VAT on stairlifts and you are over 60 years of age you are still eligible for 5% VAT relief.
This relief is for the supply and installation of a stairlift for users over the age of 60, when having the stairlift installed in their normal residence.
Please note, this relief only applies to stairlift installation in private homes.
How do you claim for 0% VAT on Stairlifts?
You simply have to sign a written declaration claiming entitlement to VAT relief at the time of purchase of your stairlift.
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
What to do next
Call one of our friendly stairlift advisors on freephone 0800 422 0652 and we will be able to help you with more information.