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HMRC internal manual

VAT Relief for Disabled People Manual

Hoists and lifters [item 2(e)]

Conditions to be met under item 2 (e)

The following conditions must be met for zero-rating under item 2(e) (see VRDP05100):

  • the basic pre-conditions for zero-rating (see VRDP05000); and
  • hoists and lifters must be ‘designed for use by invalids’.

Eligible hoists and lifters

Examples of qualifying hoists include hoists for lifting any of the following:

  • wheelchairs into motor vehicles;
  • people in or out of bed;
  • people in or out of the bath; or
  • people on and off the lavatory.

The zero rate applies to the types of lifting chairs and seats which:

  • are often operated by automatic button; and
  • enable disabled people, who need assistance, to move from a seated to a standing position.

Are recliner chairs eligible for zero-rating?

Only recliner chairs which have a seat raising and lowering feature are eligible for VAT relief. The seat must be capable of raising a person from a seated position to a standing position and lowering a person from a standing position to a seated position.

Are transfer boards eligible for zero-rating?

Transfer boards and similar items used to transfer a person from a trolley to a bed are not lifting devices. They are not eligible for VAT relief under item 2(e).