If you are considering investing in a home lift but are concerned about whether it is an affordable solution for you, it is always worth checking to see if you qualify for VAT exemption.
In the UK, VAT is chargeable on all Lifton domestic lifts but if you qualify under the VAT relief scheme, you do not have to pay VAT on mobility goods. This could save you 20 per cent on the cost of a home lift. You may also be able to apply for a Disabled Facilities Grant.
In order to be classed as eligible to buy VAT-free goods, HMRC states that you must be ‘chronically sick’ or ‘disabled’ and the goods are only for personal use and domestic use. It is not a pre-requisite that you are registered disabled or that you are eligible for another type of benefit in order to be eligible to buy goods VAT-free.
For VAT purposes, the definition of ‘chronically sick’ or ‘disabled’ means:
1) You have a physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
2) You have a condition that the medical profession treats as a ‘chronic sickness’ (i.e. a long-term health condition)
If you are over the age of 60 but not eligible for 0 per cent VAT, you may be able to apply for 5 per cent VAT relief.
If you think that you could qualify for VAT relief there is more information on the Government website titled ‘Reliefs from VAT for disabled and Older people (VAT Notice 701/17).
You can also contact the National Advice Service on 0845 010 9000.
The individual applying for VAT relief must eligible for VAT relief before completing their declaration and the products must be for that individual only, or installed in a domestic situation.
To request a F124a VAT form with Mobility Aid please contact the Lifton Home Lifts team on 0808 250 4739.