If you are either disabled or have a long-term illness then you won’t be charged VAT on products purchased from Cleethorpes Mobility Scooter Centre Limited designed or adapted for your own personal or domestic use.
Also, you won’t be charged VAT on:
- The installation and any extra work needed as part of this
- Repairs or maintenance
- Spare parts or accessories
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on: 0845 010 9000.
What counts as a long-term illness or disabled?
For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:
- you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
- you have a condition that the medical profession treats as a chronic sickness, such as diabetes.
- you are terminally ill.
Unfortunately if you are only temporarily disabled or incapacitated then you don't qualify, regardless of your age.
You don't have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT either.
What counts as personal or domestic use?
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.