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Certain supplies of goods and services to the disabled are eligible for VAT relief. In order to be able to claim the relief you will need to issue a certificate of eligibility to the supplier of the goods or services. This certificate can be found at Appendix E, and 'No UK VAT' should be used as the tax rate on CUFS.

Included within this relief are:

  • Adjustable beds, chair lifts, joists and sanitary devices
  • Auditory training aids e.g. hearing loops
  • Medical and surgical appliances
  • Other equipment and appliances designed solely for use by disabled people
  • Parts and accessories designed solely for use with the goods listed above
  • Repair and maintenance of goods listed above
  • Installation of goods listed above
  • Providing, adapting, or extending a washroom or lavatory for use by a person with disabilities
  • Constructing ramps or widening doorways to facilitate entry or movement within a building.

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