Costs & funding
Stairlift VAT Relief in the UK: 0% VAT Eligibility Explained
If a stairlift is bought for the personal or domestic use of someone who is chronically sick or disabled, it can be supplied and installed with 0% VAT. Eligibility is confirmed by a simple written declaration — you do not need a doctor's letter or to be registered disabled.
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Who qualifies
HMRC's guidance (VAT Notice 701/7, "VAT reliefs for disabled and older people") says a person qualifies if they have a physical or mental impairment with a long-term and substantial effect on their ability to carry out everyday activities, or a condition the medical profession treats as a chronic sickness.
- Age alone does not qualify. A frail older person qualifies only if they have a qualifying condition.
- Temporary injuries do not qualify — for example a broken leg expected to heal.
- A family member, carer or charity can buy on the person's behalf.
The eligibility declaration
The supplier will ask you to sign a short declaration giving the user's name, address and the nature of their condition. The supplier keeps it as evidence for HMRC. Making a false declaration is an offence.
| Section | What you provide |
|---|---|
| Name and address | Of the person who will use the stairlift |
| Condition | A brief description of the long-term illness or disability |
| Signature | From the user, or someone signing for them |
| Date | Date of signing |
What is zero-rated
- Supply and installation of the stairlift.
- Repair and maintenance of the stairlift, and spare parts — including servicing contracts.
- Many other mobility aids such as some riser recliner chairs, bath lifts and adjustable beds, if designed for disabled people.
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