VAT relief on wheelchairs and mobility equipment

How it works

This is not a refund scheme. If you qualify, the supplier simply does not charge you VAT. HMRC cannot refund VAT to you directly - if you think you were charged wrongly, you need to ask the supplier.

Official source: HMRC: VAT relief on certain goods (opens in a new tab)

Who qualifies

For VAT purposes HMRC treats you as chronically sick or disabled if you have a physical or mental impairment with a long-term and substantial effect on your ability to carry out everyday activities, or a condition the medical profession treats as a chronic sickness. Terminal illness also qualifies, according to GOV.UK.

You do not qualify just because you are elderly, or if you are only temporarily disabled, for example with a broken leg. You do not need to be registered disabled or receive any benefit.

Official source: GOV.UK: VAT relief for disabled people (opens in a new tab)

What qualifies

HMRC lists wheelchairs among the goods you can buy VAT-free. For mobility scooters, class 2 models (designed not to exceed 4 mph and intended for pavements) qualify. HMRC says class 3 carriages, which are designed to go faster than 4 mph and are intended for the road, cannot be bought VAT-free unless they were designed solely for disabled people.

Parts and accessories designed solely for use with qualifying equipment can also be VAT-free, but general items are not. HMRC's example: a standard battery bought for a scooter is not VAT-free, but a battery designed only for mobility scooters can be. Repairs and maintenance of goods that were zero-rated when you bought them are also free of VAT, and GOV.UK lists stair lifts among qualifying products.

• Wheelchairs
• Class 2 mobility scooters
• Class 3 vehicles only if designed solely for disabled people
• Parts and accessories designed solely for qualifying goods
• Repairs and maintenance of zero-rated goods

Official source: HMRC VAT Notice 701/7 (opens in a new tab)

Personal or domestic use

The equipment must be for the personal or domestic use of the disabled person. HMRC says goods used for business, or supplied for care or treatment provided in a hospital, nursing home or care home, do not count.

The declaration

Your supplier will usually ask you to sign a short written declaration that you meet the conditions. If they do not have a form, HMRC publishes one. You need a separate declaration for each supplier, and you should not send it to HMRC - the supplier keeps it with their records.

HMRC's advisers cannot tell you whether you count as disabled or chronically sick. If you are unsure, you may want to speak to your doctor.

Official source: HMRC eligibility declaration form (opens in a new tab)

Buying from abroad

Some XSTO products are sold from the manufacturer's own online store, which prices in US dollars. GOV.UK says you do not pay VAT on qualifying goods you import for your own personal or domestic use. If you use a freight service they can help with paperwork; otherwise GOV.UK says to mark the parcel 'Goods for disabled people: relief claimed'. Buying through a UK supplier is usually simpler, and it also gives you UK consumer rights and local aftercare.

Official source: GOV.UK: importing goods (opens in a new tab)

XSTO chairs and VAT

When we checked in September 2026, the UK distributor showed both a VAT-relief price and a VAT-inclusive price for its XSTO models. Whether a particular model qualifies is the supplier's responsibility - especially for faster chairs, given HMRC's rules on class 3 vehicles. Ask the supplier to confirm before you order.

Official source: UK distributor: Mobility Robot (opens in a new tab)

Questions