Photo provided with permission from Autochair: http://www.autochair.co.uk/

Some goods and services for disabled people and older people have reduced rates or no VAT (zero rated) The trader has to be provided with a statement declaring the person’s chronic sickness or disability. A temporary disability such as a TIA (Transient Ischaemic Attack) would not count.

An example of goods which may be VAT reduced could be a mobility lease car, adaptations to your home because of a disability or purchase of some medical equipment.

For more information on VAT relief contact HMRC (Her Majesties Revenue and Customs) on 0845 302 0203.