Zero-Rate VAT

Equipment for disabled people, including Rise Recliner chairs and Adjustable Beds are classified as a Medical Device, and can be sold with zero-rate VAT to qualifying people. This guide explains who can qualify for Zero-Rate VAT and what types of products qualify.

Do I qualify for Zero-Rate VAT?

You can qualify for Zero-Rate VAT if you are chronically sick or disabled. Goods purchased must be for your own personal use and not for multi-User use such as beds in a care home.

For the purposes of Zero-Rate VAT, Her Majesty’s Customs & Revenue (HMRC) defines ‘chronically sick or disabled’ as:

  • 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 have a terminal illness.

Temporary mobility conditions do not qualify for VAT exemption.

Examples of goods that can be purchased VAT free:

  • Specialist beds
  • Toileting aids, such as commode chairs, commode stools and frames for sitting on or rising from a toilet
  • Rise Recliner chairs
  • Goods that have been designed solely for disabled people

How Do I Apply?

You complete and sign a form stating that you meet the criteria for ‘chronically sick or disabled’, as set out above (Self- Declaration). Declaration forms are available at Hafren Furnishers Limited which can be completed at the point of purchase. If the purchaser is unable to sign their declaration form, this can be done by a parent, guardian, spouse, doctor or carer on their behalf. Online declarations are also valid, and can be downloaded here, or on the page of each qualifying product. Simply scan the completed form, and email it back to us (Contact us for an email address), or you can post the completed form to Hafren Furnishers Ltd, Border Showrooms, Llangurig Road, Llanidloes, SY18 6ES.

Please note. Orders will not be processed until a signed Self-Declaration form has been received.

Download Form Here