Zero rated VAT
Most people are eligible for zero rated VAT when purchasing a stairlift. There are two types of VAT exemption that provide discounts to chronically ill and disabled people and seniors over 60
Stairlifts and VAT
0% VAT – If the person applying suffers chronic illness or is disabled, then this total exemption from VAT will cover them for domestic and personal use. Chronically sick or disabled means the following:
- A physical or mental impairment, which has a long term and adverse effect on the ability to fulfill everyday activities. This includes conditions such as arthritis, osteoporosis, heart conditions etc.
- A condition that is medically certified as a chronic sickness, such as diabetes.
- A person who is terminally ill.
5% VAT relief – If the person applying is over 60, but is NOT eligible for 0% VAT, they can get a reduced rate of 5% VAT, for the supply and installation of a stairlift. This reduced rate only applies to stairlifts in domestic circumstances.
Am I eligible to get a VAT discount on a stairlift?
If you would like to check the conditions for VAT relief, you can view notice 701/7 VAT Relief for disabled people on the HM Revenue & Customs website. Or you can call HMRC on 0300 123 1073.
Form to apply for 0% VAT on a stairlift
The person applying must be sure of their VAT relief eligibility before completing the declaration. The products ordered must be for that person only, or installed in a domestic situation. Our surveyor will ask you to complete this declaration during our visit.
