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VAT on Mobility Aids and Equipment

A lower rate of 5% Value Added Tax applies to a range of mobility aids if you are over 60 years old. But, it only applies to home mobility equipment you pay to have supplied and installed.

MOBILITY AIDS: The list of qualifying products for the reduced VAT rate includes:

  • Access ramps.
  • Hand (grab) rails.
  • Stair and bath lifts.
  • Showers with built-in shower seats or adding a shower seat.
  • Walk-in baths with sealable doors.

Note: The reduced rate of VAT on mobility equipment does not apply to any repairs or replacements after the initial installation.

Ordering and payment for the goods does not have to get made by you ‘in person’. So, the local council, housing association, charity, or a friend can organise it on your behalf.

Applying the Reduced VAT Rate

Most suppliers of mobility aids are familiar with the lower rate and how to apply it to your bill. There are several qualifying conditions:

  1. The goods get supplied and installed after you turn 60 years old.
  2. The products get installed by a professional installation company. Buying the product only (without installation) does not qualify for 5% VAT on mobility equipment.
  3. The goods are for your private home or one you share with a friend or family. So, residential care homes do not qualify.

The supplier will need written confirmation that you meet the qualifying conditions. They will provide a form when you order or you can make your own declaration and sign it.

If you are unable to complete the form, a partner, relative, or any responsible person can do it on your behalf.

Mobility Aids Declaration Form for the Elderly

This is the standard wording for the mobility aids declaration form. You would need to sign and date it when you make any purchases.

I [full name] of [the address where the installation is taking place] declare that I am aged 60 or over and that this supply and installation qualifies for the reduced rate of VAT in accordance with The Value Added Tax (Reduced Rate) Order 2007.

Getting Help from the Council

There may be times when you need to adapt your home because of a disability or old age. In this case you can apply to your local council for help or equipment for your home.

Reduced VAT on Mobility Aids and Equipment in the United Kingdom