VAT Relief on Wheelchairs and Mobility Equipment
If you are chronically sick or disabled, you may be entitled to buy your wheelchair, mobility scooter, or qualifying parts completely free of VAT. This page explains who qualifies, how it works, and what to expect.
Takes 90 seconds · No medical proof required · Buy VAT-free
What Is VAT Relief?
VAT Relief is a UK government scheme that allows people who are chronically sick or disabled to purchase certain products at 0% VAT instead of the standard 20%. It is set out in HMRC VAT Notice 701/7 and applies to equipment that has been designed solely for use by disabled persons.
This is not a discount or a promotion from ComfyGO. It is a legal right established under the VAT Act 1994. When you qualify, you pay the price of the product without any VAT added — because the law says you should not have to.
In practice: Our prices are shown inclusive of VAT. If you qualify, the VAT is removed from your order after you complete a short eligibility declaration. You are charged only the lower, VAT-free price.
Do I Qualify for VAT Relief?
You qualify if you are chronically sick or disabled. HMRC defines this as having a physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out everyday activities — or a condition that the medical profession treats as a chronic sickness.
You are likely eligible if you have:
- A mobility impairment or difficulty walking unaided
- Arthritis, rheumatoid arthritis, or joint conditions
- Multiple sclerosis, Parkinson's disease, or motor neurone disease
- Heart or lung conditions that limit physical activity
- Diabetes or a condition treated as a chronic sickness
- A spinal injury or limb amputation
- Severe visual impairment or other sensory conditions
- Any condition the medical profession treats as a chronic sickness, including terminal illness and progressive neurological conditions
This is not a complete list — HMRC does not maintain one. If you have a chronic condition that substantially affects your daily life, you are very likely to qualify.
You are eligible if:
- You are chronically sick or disabled as described above
- You are buying the product for your own personal or domestic use
- You are a charity purchasing on behalf of a specific disabled individual for their personal use
You are not eligible if:
- You have a temporary injury such as a broken limb
- You are elderly but do not have a chronic illness or disability
- You are buying for business use, resale, or commercial stock
- The product is for general use in a care home or hospital ward rather than a named individual
You do not need a doctor's note, a medical certificate, or HMRC approval. The declaration is a self-certified legal document — your word is all that is required.
One thing to keep in mind: the declaration is a legal document under UK tax law. You are confirming, in your own words, that you meet HMRC's criteria for chronic illness or disability. Making a knowingly false declaration is an offence under the VAT Act 1994.
If you are genuinely unsure whether you qualify, please call us on 0330 520 0720 before declaring — we will talk it through with you. We cannot make the eligibility decision for you, but we can help you understand the criteria.
What Counts as Personal Use?
HMRC requires that the product is for your personal or domestic use. This means it is used by you, in your daily life, at home or when you are out and about.
If a family member, friend, or carer is ordering and paying on your behalf, that is perfectly fine — VAT relief still applies as long as the wheelchair or scooter is for your personal use and the declaration names you as the user.
VAT relief does not apply if you are purchasing for a business, for resale, or for general use by multiple people in a commercial or institutional setting.
How to Claim VAT Relief on Your Order
Claiming VAT Relief is straightforward. The cleanest way is to apply before placing your order. If you have already ordered, you can still claim — see "Already placed an order?" below.
Apply before ordering (recommended)
- Complete the declaration form Click here to start your declaration →
- Wait for confirmation email Usually within one business day. We'll let you know when your VAT exemption is active.
- Place your order Use the same email address you provided on the declaration. Once your account is marked tax-exempt, VAT is automatically removed at checkout for qualifying products.
- Pay only the VAT-free price Any future orders from your account also benefit automatically — you do not need to apply again.
Already placed an order?
If you have already ordered at the standard price and would like to apply VAT Relief, please contact us within 14 days of your order on 0330 520 0720 or info@comfygomobility.co.uk. We will:
- Send you the declaration form and review it on the next business day
- Refund the VAT element to your original payment method within 5 business days of approving your declaration
- Mark your account as VAT-exempt so future orders are automatically zero-rated
Mixed orders: If your basket contains both qualifying products (such as a wheelchair) and non-qualifying items (such as a generic accessory), VAT will only be removed from the qualifying items. Non-qualifying products remain at the standard price including 20% VAT.
What Happens After You Submit Your Declaration
We review every declaration when your order is being prepared for despatch — not at checkout. This way we can confirm your eligibility against the specific products in your basket, and only charge you what you actually owe.
- Confirmation email: You will receive an email within one business day confirming we have received your declaration.
- At checkout: Your card is authorised but not charged for the full VAT-inclusive amount. You do not pay anything yet.
- At fulfilment: When we prepare your order, we check your declaration against each product in your basket. Some products in our range qualify for VAT relief (for example, our electric wheelchairs); some do not (for example, certain general accessories). We charge your card only for the actual amount due — VAT-free for qualifying products, standard rate for any non-qualifying items.
- No surprises: You will see the final, correct amount on your dispatch confirmation. If your basket is fully eligible, you pay 0% VAT on the lot. For a mixed basket, you only pay VAT on the items where it applies.
- If we have questions: We may call or email you to clarify any details before we charge and despatch. This is normal and required by HMRC.
VAT Relief on Spare Parts and Repairs
Whether VAT relief applies to spare parts depends on the nature of the part itself, and who the part or service is for.
| Part or Service | Example | VAT Status |
|---|---|---|
| Proprietary parts designed for qualifying mobility equipment | Wheelchair joystick controller, bespoke armrest, specialist footplate | 0% eligible |
| General-purpose parts not designed solely for disability equipment | Standard batteries, universal phone mounts, generic cup holders | 20% VAT |
| Repair and maintenance services on a qualifying product owned by an eligible person | Motor replacement, wiring repair, full service for a chronically sick or disabled customer's own wheelchair | 0% eligible |
An important distinction: if a general-purpose part (such as a battery) is supplied as part of a repair service on the qualifying wheelchair or scooter of an eligible chronically sick or disabled person, the entire repair service — including the part — can be supplied at 0% VAT. The relief applies to the repair as a whole, not just the component.
VAT relief does not apply to repair services purchased by a business, care home, or other commercial customer — even if the wheelchair being repaired was originally bought under VAT relief by an individual.
VAT Relief on Mobility Scooters
Not all mobility scooters are treated the same under HMRC rules. The classification depends on the scooter's intended use:
| Scooter Type | Description | VAT Status |
|---|---|---|
| Class 2 (up to 4 mph) | Designed for pavement use only. Not intended for road use. | 0% eligible |
| Class 3 (up to 8 mph) | Designed or adapted for road use. Requires lights, indicators, and registration. | Check with us |
Class 2 scooters are accepted by HMRC as being designed solely for disabled persons and qualify for 0% VAT when purchased by an eligible customer for personal use.
Class 3 scooters are regarded as a general type of transport vehicle because they are adapted for road use. A Class 3 scooter can only be zero-rated if the manufacturer provides documented confirmation that it was designed solely for use by disabled persons. If you are considering a Class 3 scooter, please contact our team and we will confirm whether VAT relief applies to the specific model.
All of our electric wheelchairs — including folding, lightweight, and heavy-duty models — qualify for VAT relief as they are designed solely for use by disabled persons.
Frequently Asked Questions
Do I need a doctor's note or medical certificate?
No. HMRC does not require medical proof. The eligibility declaration you complete is a self-certified document. You simply confirm that you are chronically sick or disabled — that is all that is needed. We do not ask for medical evidence.
Can I claim VAT Relief if I am buying for a parent or family member?
Yes. A relative, carer, or friend can order and pay for the product on behalf of an eligible chronically sick or disabled person. The declaration form must name the person who will use the product and describe their condition. The product must be for that individual's personal and domestic use.
What if I'm not sure whether I qualify?
If you have a condition that has lasted a long time and significantly affects your daily life, you are very likely eligible. If you are uncertain, please call us on 0330 520 0720 and we will talk it through with you. We cannot make the decision for you — the declaration is your responsibility — but we can help you understand the criteria.
When is my card charged?
Your card is authorised at checkout but not actually charged until we prepare your order for despatch. At that point, we review your declaration against each product in your basket and charge only the correct amount — VAT-free for qualifying products, standard rate for any non-qualifying items. You will see the final amount on your dispatch confirmation.
What if my declaration is rejected?
If we have concerns about your declaration (incomplete information, address mismatch, or unclear eligibility), we'll contact you by email or phone within one business day to clarify. If we cannot confirm eligibility, your order will be processed at the standard VAT-inclusive price.
If you have already placed an order at the VAT-inclusive price and the VAT relief was not approved, you may still cancel under our 30-Day Home Trial. Please note that standard return shipping costs apply for change-of-mind returns — see our Returns Policy for details.
Do I need to apply VAT Relief every time I order?
No. Once your account is verified, your VAT exemption status is saved. All future orders from your account will automatically have VAT removed from qualifying products at checkout. You only need to complete the declaration once.
For best results, we recommend creating a Shopify account when you first apply. Guest customers can also claim VAT Relief, but you'll need to submit a new declaration for each future order.
Will claiming VAT Relief affect my benefits or disability allowance?
Purchasing a product at 0% VAT is a tax exemption on the product, not income or a benefit paid to you. It should not affect your entitlement to Personal Independence Payment (PIP), Disability Living Allowance (DLA), Attendance Allowance, or any other benefit, because no money has changed hands in your favour — you have simply not been charged a tax.
That said, we are a mobility retailer rather than a benefits advisor. If you have specific questions about how this might interact with your benefits or any means-tested support you receive, please speak to Citizens Advice or a qualified benefits advisor for tailored guidance.
Does HMRC check my declaration?
HMRC does not routinely contact individual customers to verify declarations. However, we are legally required to keep your declaration on file for a minimum of six years, and HMRC may review our records during a compliance audit. The declaration is a legal document — by completing it, you are confirming under UK law that you meet the eligibility criteria.
Does VAT Relief apply during the 30-day return period?
Yes. If you purchased the product with VAT Relief and later return it within 30 days, your refund will reflect the amount you actually paid — the VAT-free price. You will not be charged VAT at the point of return.
I'm a charity or care provider — can I claim VAT Relief on a bulk order?
If you are a registered charity purchasing a specific wheelchair or scooter for a named disabled individual's personal use, VAT relief may apply. However, bulk purchases for stock, general ward use, or institutional purposes are standard-rated at 20% and cannot be zero-rated. If you are an NHS trust, care home, or charity, please contact our trade team at info@comfygomobility.co.uk and we will advise on the VAT treatment for your specific situation.
Ready to Apply for VAT Relief?
Complete our short declaration form to claim VAT Relief on your order. The form takes about 90 seconds, and we'll process your declaration on the next business day.
Apply for VAT Relief →Have questions first? Speak to our team — there's no pressure and no obligation.
📞 0330 520 0720