Stairlift VAT
Generally, Independent stairlifts are VAT exempt. Please see the guide lines below –
Category one: No Stairlift VAT is due as long as the user is suffering from a chronic illness ie; Cancer, MS, Parkinson’s Disease,Arthritis, Asthma, Diabetes, Heart Disease etc, is terminally ill or Disabled either mentally or physically. Other illnesses are covered please check with our surveyor.
Charities do not pay Stairlift VAT.
Category two: If you do not suffer from any of the illnesses above but you are over the age of 60 years old 5% VAT is applicable.
For example a 65 year old with a broken leg or ankle etc would qualify for 5% VAT.
A 58 year old with a broken leg or ankle etc would not qualify and would have to pay 20% VAT.
Category three: Care homes, Offices, Shops, Public Buildings and businesses etc, and if you are under the age of 60 years old and do not have a critical illness the standard 20% VAT is applied.