Business tax – guidance

VAT relief on the installation of certain mobility aids if you’re 60 or over

This helpsheet is about the VAT relief that may be available if you’re 60 or over and are having certain mobility aids installed.


It explains:

  • how VAT relief works
  • which goods can be installed at the reduced 5% rate of VAT
  • who qualifies for reduced-rated installations of mobility aids
  • how to prove that you qualify for the installation of reduced rated mobility aids
  • what to do if you think you have paid too much VAT
  • how to contact HM Revenue and Customs for more information