VAT Relief for Disabled and Chronically Sick Customers
Many of the products and bathroom adaptations we supply can be bought without VAT by customers who are chronically sick or disabled. This page explains exactly how the relief works, who qualifies, and how we apply it — strictly in line with HMRC's rules.
VAT relief on goods and services for disabled people is set by HM Revenue & Customs, not by us. We follow the conditions in VAT Notice 701/7: Reliefs from VAT for disabled and older people on GOV.UK, and we apply the relief only where every one of HMRC's conditions is genuinely met. You may see this relief described elsewhere as "VAT exemption" or "VAT-free" — the correct term is zero-rating, and the effect is the same: eligible customers pay no VAT on eligible items.
Who qualifies
To buy eligible goods or services without VAT, you must be chronically sick or disabled. HMRC defines this as a person who has:
- a physical or mental impairment with a long-term and substantial adverse effect on their ability to carry out everyday activities; or
- a condition that the medical profession treats as a chronic sickness (such as diabetes); or
- a terminal illness.
Importantly, the relief does not apply to a person who is only temporarily disabled (for example, with a broken limb), or to a person who is frail or elderly but otherwise able-bodied. Old age on its own is not a disability for VAT purposes.
The goods or services must also be for your own personal or domestic use — not for business or commercial use.
1. Buying products (no installation)
When you buy a product on its own, we can supply it without VAT only where both of these are true:
- you are chronically sick or disabled (and have completed an eligibility declaration — see below); and
- the product itself is one that HMRC accepts as eligible — broadly, an item that has been designed solely for use by disabled people, or a recognised eligible category such as a sanitary or adjustable-height device.
Examples of the kinds of products that are typically eligible include:
- grab rails and support rails
- shower seats and fold-down seats
- easy-access (low-level / level-access) shower trays
- thermostatic anti-scald shower and tap valves
- care showers designed for assisted use
- raised or comfort-height and height-adjustable toilets
- safety-glass screens and anti-shatter mirrors
Some products cannot be supplied VAT-free, even to an eligible customer, because they are everyday items not designed specifically for disabled use:
- standard baths, basins, taps, toilets and showers of the ordinary domestic kind
- general bathroom furniture, tiles and decorative finishes chosen for style rather than need
- any product bought for someone who does not meet the eligibility criteria, or not for their personal use
Where the manufacturer's design intention determines eligibility, we confirm a product's status with the manufacturer before treating it as VAT-free.
2. Bathroom adaptations and installation
Where we adapt a disabled person's home to meet their needs, the relief can apply to the whole qualifying adaptation — both the materials and the installation work together. This typically covers providing, extending or adapting a bathroom, washroom or lavatory in the disabled person's own private home where the work is necessary because of their condition — for example, converting a standard bathroom into an accessible wet room with a level-access shower.
For an adaptation to be zero-rated, all of the following must hold:
- the work is carried out in the disabled person's own private residence (not a commercial property or a landlord's job);
- the adaptation is necessary by reason of their disability, rather than a general refurbishment that happens to be in their home; and
- an eligibility declaration is held for the customer.
What we will not do. The relief is for what is necessary to make a bathroom accessible — not for luxury or lifestyle upgrades. Where any part of a job goes beyond what is genuinely needed (for example, premium or stylistic finishes chosen for appearance rather than need), we charge VAT at the standard rate on that element. We assess every job on this basis and apply VAT relief only to what properly qualifies.
The eligibility declaration
Before we can supply anything VAT-free, HMRC requires a written eligibility declaration from you confirming your eligibility and that the goods are for your personal or domestic use. This is a simple form — please download it, complete it, and return it to us with your order.
Download our VAT eligibility declaration form:
Download VAT Declaration Form Here
Once you have completed the form, please send it to: info@keywestbathrooms.co.uk
Please complete the declaration honestly. Claiming VAT relief when you are not entitled to it is a false declaration, and HMRC can charge penalties for incorrect claims. We accept declarations in good faith and are not able to advise you on whether your own condition qualifies. If you are unsure, please check the HMRC guidance below or contact HMRC directly before completing the form.
More information from HMRC
The official rules are published by HMRC, and we'd encourage you to read them if you'd like to understand the relief in full:
- VAT relief for disabled people — overview (GOV.UK): https://www.gov.uk/financial-help-disabled/vat-relief
- Get VAT relief on certain goods if you have a disability (GOV.UK): https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability
- VAT Notice 701/7 — the full technical guidance (GOV.UK): https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017
If you're not sure whether you or your purchase qualifies, you can also call HMRC's VAT Disabled Reliefs Helpline on 0300 123 1073. Please note that HMRC staff cannot tell you whether an individual is chronically sick or disabled — that is for you to declare.
This page is provided for general guidance only and reflects our understanding of HMRC's rules. It is not tax advice. The final responsibility for confirming eligibility rests with the customer making the declaration, and with HMRC's published guidance, which takes precedence over anything stated here.