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HMRC internal manual

VAT Relief for Disabled People Manual

Goods supplied for the use of disabled people [item 2]: are products suitable for a disabled person’s needs eligible for VAT relief?

A person with a disability may select a particular model or product which best suits their needs. It may:

  • be more robust;
  • be made of particular materials; or
  • have additional features,

which facilitates its use by a person with a disability. This may sometimes make the product more expensive than the standard model, but it does not of itself make the product zero-rated for VAT purposes.