VAT ON MOBILITY SCOOTERS

VAT is a tax that you pay as a consumer on goods and services in the European Union, including the United Kingdom.

In the UK the standard rate for VAT is currently 15 per cent.

Disabled people do not have to pay VAT when they buy goods that have been specifically designed for disabled use or when they have equipment adapted so they can use it.

VAT is not charged on certain services provided to disabled people, including building work to adapt a disabled person's home and the hire of disability equipment like wheelchairs.
But to confuse everyone, not everything that is supplied to disabled people is zero-rated for VAT.

WHO IS ELIGIBLE FOR 0% VAT?

The law states that you must be 'chronically sick or disabled' to qualify for VAT relief.
A person is 'chronically sick or disabled' if they:

• have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
• have a condition that doctors treat as a chronic sickness (like diabetes, for example) or are terminally ill

Our products that are zero-rated for VAT are:

• Scooters
• Powerchairs
• Wheelchairs

If you are Disabled and thus zero rated a VAT Exemption Form must be completed and sent to us. ( these are kept in case the Revenue ask to see them)