September 18, 2024 | Terry Smith

Can you buy an electric wheelchair VAT Free?

If you’re looking at buying an electric wheelchair, also called a powerchair, you’ve probably noticed the prices are quoted ‘ex VAT’ – and you may be wondering whether you do or don’t have to pay the VAT! So, we’ll explain the rules about VAT relief on electric wheelchairs to give you a clear understanding of how this applies to you.

Please note, however, that this guide relates to purchases for private individuals only, as separate rules apply to businesses and health organisations.

What is VAT relief?

Under UK VAT rules, some individuals and organisations may qualify for VAT relief, either by way of zero or reduced rate VAT. The relevant rules are those that set out how disabled people are eligible for VAT relief if you’re buying goods because of a disability. Under VAT Notice 701/7, disabled people can buy eligible goods and services at 0% VAT.

Are electric wheelchairs eligible for VAT relief?

Yes, powerchairs that are designed solely for use by disabled people are eligible for VAT relief.

Under VAT Notice 701/7, you can buy an electric wheelchair VAT-free if:

You are chronically sick or disabled
You are buying a the chair for personal or domestic use

It’s important to note that there are separate rules for disabled people in a hospital or nursing home. VAT Notice 701/31 makes clear that goods cannot be provided, ordered or paid for by the institution. However, charities can buy a powerchair for a disabled person (for personal or domestic use) at 0% VAT.

What if I’m not a disabled person?

If you’re not a disabled person, or you have no medical conditions that come under the definition of ‘chronically sick or disabled’, you aren’t eligible for zero rated VAT on an electric wheelchair. This could apply if, for example, you are temporarily disabled, such as with a broken leg.

VAT Notice 701/7 also sets out rules for reduced rate mobility aids for older people (separate from zero rated goods for disabled people). However, if you’re buying an electric wheelchair it’s almost certainly for mobility reasons due to a health condition – arthritis, for example – which qualifies for zero rated VAT.

If I qualify, how do I claim VAT relief?

You will need to provide a written eligibility declaration. This is a simple form which we’ll ask you to complete when you buy your electric wheelchair and will be stored in our records.

Once we confirm you meet all the conditions for zero rating, you will be invoiced with 0% VAT applied. VAT is not refundable after purchase, so it is important that you apply for this when you first enquire.

Still have questions?

We hope this guide clarifies the rules for you. However, we understand you may want to double check how it applies to you. In which case, you can always give us a ring or discuss with our advisors when you visit our showroom.