VAT Exemption

All of the prices on the Scottish Mobility Company website are shown exclusive of Value Added Tax (VAT). This is because equipment for disabled people, including wheelchairs, scooters, vehicles and various other mobility products, can be sold free of VAT to qualifying people. This guide explains who can qualify for VAT exemption, what types of products this covers and how to go about purchasing mobility products VAT-free.

VAT Free Purchasing

If you qualify for VAT exemption, you won’t have to pay VAT on mobility goods that qualify under the VAT relief scheme. Scottish Mobility Company will simply charge you the VAT-free amount – so you DO NOT have to pay VAT up front and then reclaim this from the government.

Who Qualifies for VAT Exemption?

What About Older People?

Which Types of Mobility Products Can I Buy VAT-free?

Examples of VAT-relief qualifying products:

  • Wheelchairs, powerchairs and scooters
  • Wheelchair accessible vehicles
  • Adapted vehicles
  • Vehicle adaptations, such as driving aids, swivel seats and wheelchair hoists and storage boxes
  • Electrically or mechanically adjustable beds
  • Toileting aids, such as commode chairs, commode stools and frames for sitting on or rising from a toilet
  • Chair lifts or stair lifts designed for use in connection with a wheelchair
  • Rise and recline chairs
  • Emergency home alarm systems designed to alert a carer or control centre
  • Incontinence products
  • Some audio products (but not standard hearing aids)
  • Some aids for partially sighted people (but not glasses or contact lenses)
  • Medical appliances designed solely for the relief of a severe abnormality or severe injury

You can also qualify for VAT relief on:

  • Installation, servicing or repair of any of the above items
  • Lease of a Motability vehicle
  • Hire of wheelchair accessible and adapted vehicles

Certain categories of building work, to adapt your home (for example ramps, lifts, wider doorways), can also qualify for VAT exemption.

Great. So How Do I Apply?

VAT exemption works by self-declaration – you complete and sign a form stating that you meet the criteria for ‘chronically sick or disabled’, as set out above. Independent or NHS medical assessment is not required.

Declaration forms are available from Mobility Solutions stores and you can complete this at point of purchase. If the purchaser is unable to sign their declaration form, this can be done by a parent, guardian, doctor or carer on their behalf. Faxed and online declarations are also valid.