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Are you exempt from paying VAT?

If you have a disability, you generally have to pay VAT on the things you buy. However, relief from paying VAT is available from Her Majesty's Revenue & Customs (HMRC) on a limited range of goods and services for disabled people. These can include adjustable beds such as those from Age Co, that have been 'designed solely for disabled people'.

If you can declare all of the following…

  • you are 'chronically sick or disabled'
  • you are purchasing an adjustable bed to specifically assist with a disability
  • the bed is only for 'personal or domestic use'

…then you can reduce the cost of your Age Co bed purchase by 20%.

As well as being adjustable, a qualifying bed must have other specific features that distinguish it from an ordinary bed. This is true of all Age Co beds made by Theraposture as they include specialist powered functionality and design attributes that provide enhanced independence at home for users with a disability.    

Download VAT Exemption form

How do I apply for a VAT free Age Co bed made by Theraposture?

Theraposture and its Trusted Assessors can help you apply for VAT relief. They can provide guidance and advice along with a VAT exemption form for you to complete. Once signed, you will have declared your eligibility ensuring you do not have to pay VAT on an Age Co bed.

When buying an Age Co adjustable bed and looking for VAT relief, you do need HMRC's permission to declare that you are disabled or chronically sick. If you are not sure whether your condition means you are chronically sick or disabled, you may wish to consult your GP or other medical advisor.

Definitions

HMRC's definition of 'designed solely for disabled people'
This means that the original intention of the product's designer was to produce an appliance or equipment solely to meet the needs of people with one or more disabilities - this is true of Age Co beds.

HMRC's definition of 'chronically sick or disabled'
For VAT purposes, you are chronically sick or disabled if you have:

  • a physical or mental impairment which has a long term and substantial adverse effect upon your ability to carry out everyday activities
  • a condition which the medical profession treats as a chronic sickness (that's a long term health condition)
  • IMPORTANT – this definition does not include a person who is only temporarily disabled or incapacitated eg. with a broken limb or someone who is elderly but is not chronically sick or disabled.

HMRC's definition of 'personal or domestic use'
This means that the goods are made available specifically for the use of an individual disabled person.
The following are not 'personal' or 'domestic' uses and do not qualify for VAT relief:

  • goods used for business purposes
  • goods for an in-patient or out-patient of a hospital
  • goods for care of a resident within a nursing or care home

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