I’ve got to have my wet room floor replaced because of a tear in it. We’ve arranged for a company to replace it, last week my OH went into the shop, came home and said, the cost is £500. I immediately asked, is that with VAT relief? He’d forgotten to mention it, so went in there again today and checked.
The shop owner had never heard of VAT relief for disabled people! They are flooring specialists and do wet room floors all the time. The owner said ‘I’ve been in business 30 years, I’ve not heard of it, let me check with my accountant’. He immediately phoned the accountant, who said, ‘yes, of course it qualifies’. He emailed over the form, OH completed it, and it’s as easy as that. It costs the business nothing, they adjust their VAT payments to HMRC accordingly. And it saves us money.
So if you are buying goods or a service for use because of your disability it can be VAT free. The legislation talks mostly about goods that are designed for disabled use; although it can apply to other items that may be used by the able bodied, but you actually need them because of your disability. (Like wet rooms.)
The government web address is Financial help if you're disabled: VAT relief for disabled people - GOV.UK for more information. But if the company you are dealing with needs more, this is the detailed guide: https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-and-older-people
As we are getting a new living room carpet from the same shop, the owner has offered to make that VAT free too - because we are replacing a deeper pile carpet for one that is easier to handle a manual wheelchair on (and having it installed without underlay). And as far as I’m aware, that is not outwith the rules either.