Put simply, if the intended user has a disability or chronic illness, you will not be charged VAT on products designed/adapted for personal or domestic use. This also includes repairs, maintenance, spare parts or accessories.
To get the product VAT free both the product and your disability/illness have to qualify. For VAT purposes, you’re disabled or have a long-term illness if:
- you have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness
- you have a condition that’s treated as chronic sickness, like diabetes
- you’re terminally ill