Reliefs from VAT for disabled and older people
Created: 14 March 2025
Zero rate VAT and reduced rate VAT for disabled and older people
Notice 701/7 provides explanatory guidance to businesses about goods and services for disabled people and people aged 60 or over that the business should apply zero or reduced rate VAT. Ultimately it is the business who decides whether their goods and services meet the criteria for zero or reduced rate. The business will apply the correct VAT rate, if the incorrect rate is applied, no refunds can be made by HMRC directly to customers. Additionally, the concept of a VAT exemption certificate does not exist. What is often thought to be a VAT exemption certificate is an eligibility certificate provided to businesses should any of their goods or services qualify for zero rate or reduced rate VAT.
What goods and services qualify for zero rate VAT?
To qualify for zero rate VAT, the following criteria must be met:
- customer is eligible to buy supplies at the zero rate (In order to determine the first point above, a customer can complete an eligibility declaration form)
- goods are for the personal or domestic use of the customer
- goods and services are eligible to be supplied at the zero rate
The following goods and services for disabled people's domestic or personal use are zero rated:
- adaptation of goods
- adapted motor vehicles
- boats
- building works: ramps, widening doorways and passages, bathrooms, washrooms and lavatories, lifts, preparatory, restoration and making good, goods supplied in connection with the construction services in previous bullet points
- grant-funded building work
- emergency alarm call systems
- hydrotherapy pools
- installation of goods
- low vision aids
- medical and surgical appliances
- mobility scooters
- other equipment and appliances designed solely for use by disabled people
- parts and accessories
- repair and maintenance of goods
- specialist adjustable beds, chair lifts, hoists and sanitary devices
- specialist computer devices
Do Simply Social Work provide any goods or services eligible for zero rate VAT?
Whilst some disabled and older people are eligible to apply for reduced rate or zero rate VAT on some goods and services, we do not currently provide any goods or services that are eligible for VAT relief. Therefore, by law, we must charge VAT on all services we provide. We cannot remove VAT or reduce the amount of VAT to be paid regardless of the person's circumstances. This applies to all services we offer, for disabled and older people and people living outside of the United Kingdom.