Complete guide to VAT exemptions and reductions for stairlifts in the UK...
You may be entitled to significant savings on your stairlift through VAT exemption or reduced VAT rates. Disabled people and those with chronic illnesses can purchase stairlifts at 0% VAT (completely VAT-free), while people aged 60 and over may qualify for a reduced VAT rate of just 5% instead of the standard 20%.
This comprehensive guide explains everything you need to know about stairlift VAT relief, including eligibility criteria, required documentation, and how to claim these valuable savings when purchasing your stairlift from Mobility 1st Ltd.
Straight Stairlift:
£1,200 + £240 VAT = £1,440
Curved Stairlift:
£3,500 + £700 VAT = £4,200
Straight Stairlift:
£1,200 + £0 VAT = £1,200 (Save £240)
Curved Stairlift:
£3,500 + £0 VAT = £3,500 (Save £700)
Straight Stairlift:
£1,200 + £60 VAT = £1,260 (Save £180)
Curved Stairlift:
£3,675 + £184 VAT = £3,859 (Save £551)
You can purchase a stairlift completely VAT-free (0% VAT) if you meet HMRC's definition of "chronically sick or disabled". According to HMRC Notice 701/7, you qualify if you are a person:
Physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out everyday activities
Chronic illness or condition that the medical profession treats as chronic sickness
Mobility impairments: Arthritis, rheumatoid arthritis, multiple sclerosis, Parkinson's disease
Visual impairments: Blindness, partial sight, severe visual impairment
Chronic conditions: Diabetes, heart disease, chronic fatigue syndrome, fibromyalgia
Neurological conditions: Stroke effects, brain injury, epilepsy, dementia
Mental health conditions: Severe depression, anxiety disorders, bipolar disorder (where long-term and substantially limiting)
Respiratory conditions: COPD, severe asthma, pulmonary fibrosis
Other conditions: Cancer (ongoing treatment effects), amputations, spinal injuries
Instead of 20% VAT
On supply and installation of mobility aids
If you don't qualify for full VAT exemption but are aged 60 or over, you can still benefit from significant savings. According to HMRC guidance, you qualify for 5% VAT if:
Age requirement: You are 60 years old or over when the stairlift is supplied and installed
Installation requirement: The stairlift must be supplied AND installed (not just purchased)
Home installation: Installation must be in a private home or home shared with friends/relatives
Not applicable to: Residential care homes or nursing homes
Someone else can order and pay for the installation on your behalf (family, local council, charity, housing association)
The reduced rate only applies to the initial supply and installation
Future repairs or replacements are charged at standard VAT rates
You must provide written confirmation of your age and eligibility
No medical certificate required - self-declaration is sufficient
Must be supplied and installed together to qualify
The stairlift itself - straight or curved models
Professional installation by certified engineers
Essential accessories - call systems, safety features
Initial setup and commissioning
Basic instruction and training
Warranty coverage on the initial supply
Future repairs and maintenance (if original supply was VAT-exempt)
General home improvements not specifically for disability
Items designed for general use (not solely for disabled people)
Commercial or business installations
Installations in care homes or hospitals
Items purchased separately without installation (Over 60s)
Delivery charges (unless part of installation service)
Optional extras not essential for operation
All information on this page is based on official HMRC guidance. We recommend reviewing these resources to understand your eligibility:
The definitive guide to VAT reliefs for disabled and older people, including detailed eligibility criteria and qualifying goods.
View HMRC GuideOfficial HMRC form for declaring eligibility for VAT relief on goods and services for disabled people.
Download FormSpecific guidance on reduced VAT rates for mobility aids for people aged 60 and over.
View GuidanceVAT Disabled Reliefs Helpline: 0300 123 1073
National Advice Service: 0300 200 3700
Opening Hours: Monday to Friday, 8:30am to 5:30pm (except bank holidays)
No, you don't need medical proof. A simple self-declaration stating your condition is sufficient. However, you must be truthful as false declarations carry penalties.
Yes, family members, carers, or representatives can purchase a stairlift on your behalf provided it's for your personal use and you complete the declaration form.
If you qualify as disabled or chronically sick, you will receive 0% VAT exemption rather than the 5% rate for over 60s.
Yes, if your original stairlift was supplied VAT-free due to disability, future repairs and maintenance are also VAT-exempt. However, for over 60s relief, only the initial supply and installation qualify.
HMRC doesn't provide direct refunds to customers. It's important to claim relief before payment.
No, both straight and curved stairlifts qualify for the same VAT relief rates provided you meet the eligibility criteria and the stairlift is designed for disabled use.
Disabled people save the full 20% VAT (e.g., £240 on a £1,200 stairlift). Over 60s save 15% compared to standard rate (e.g., £180 on a £1,200 stairlift).
Making a false declaration to obtain VAT relief is a criminal offense under UK law. You must ensure you genuinely meet the eligibility criteria before completing any VAT exemption forms.
Truthful Declaration: You must accurately declare your condition or age
Personal Use: The stairlift must be for your personal or domestic use only
Record Keeping: We maintain your declaration with our VAT records as required by HMRC
Eligibility Assessment: You are responsible for determining your own eligibility
Verification: We ensure the stairlift qualifies for VAT relief
Documentation: We provide and retain the necessary declaration forms
Correct VAT Application: We apply the correct VAT rate based on your eligibility
Compliance: We follow all HMRC guidelines for VAT relief on mobility aids
Contact us today for your free staircase survey and detailed quotation.
You can also upload photographs, or if on a mobile device take pictures, of your staircase and send them to us so we can do a virtual survey and get back to you with a detailed quotation as soon as possible.
As a fully authorised provider, we guarantee genuine stairlifts with professional installation and comprehensive aftercare support. We handle all VAT relief documentation and ensure you receive the maximum savings available.
