Wow, the government lets us off VAT - that's nice of them.
Disabled people don't have to pay VAT when they buy equipment that has been designed solely for disabled people or on the adaptation of equipment so they can use it.
Also, VAT is not charged on certain services provided to disabled people, including some building work to adapt a disabled person's home and the hire of disability equipment like wheelchairs.
Goods and services on which you don't have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief'. In other words, the rate of VAT that is charged on them is zero.
The rules about VAT reliefs for disabled people are complex. Not everything that is supplied to disabled people is zero-rated for VAT........
