VAT on mobility aids
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility aids when you pay for them to be supplied and installed in your home.
You can get the reduced rate on:
- grab rails
- stair lifts
- bath lifts
- built-in shower seats or showers containing built-in shower seats
- walk-in baths with sealable doors
You do not get the reduced rate if you repair or replace the goods after they’ve been installed.
You do not have to order and pay for the product yourself - a friend, local council, charity or housing association can do it for you.
How to get the reduced rate
Your supplier should know about the reduced rate and apply it. You qualify if:
- you’re over 60 when the product is supplied or installed
- the product is installed - you do not get the reduced rate if you just buy it
- the product is for a private home, for example your own home or one shared with friends or relatives (a residential care home does not qualify)
You’ll need to confirm to your supplier in writing that you meet these conditions. They may give you a form, or you can sign your own declaration. Ask a relative, partner or other responsible person if you’re not able to fill it in yourself.
Declaration: mobility aids for older people
Sign and date the declaration, using this standard wording.
I [full name] of [the address where the installation is taking place] declare that I am aged 60 or over and that this supply and installation qualifies for the reduced rate of VAT in accordance with The Value Added Tax (Reduced Rate) Order 2007.
Help from your council
If you need to adapt your home because of old age you can apply to your council for equipment or help.