VAT relief on mobility aids and adaptations

The zero rate is the larger saving, and it depends on your parent's health rather than their age. The test is in HMRC's guidance, Notice 701/7: a physical or mental impairment with a long-term and substantial effect on everyday activities, or a condition that the medical profession treats as a chronic sickness. Arthritis that makes the stairs hard, the after-effects of a stroke, Parkinson's, dementia, sight loss and heart failure can all meet it, depending on how they affect your parent. The relief is not means-tested, it does not depend on benefits, and nobody has to be registered disabled. HMRC's own form says its staff cannot advise whether a particular person counts, and suggests asking a GP if you are unsure.

The reduced rate depends only on age. If your parent is aged 60 or over and having one of six listed items fitted at home, they pay 5% instead of 20%, whatever their health. It is the route for a parent who is slowing down but would not describe themselves as disabled. VAT on mobility aids on gov.uk sets out the list and the conditions.

If your parent meets both tests, ask for the zero rate: it is lower, and it covers more. These reliefs sit alongside the council tax discounts, Pension Credit and grants set out in council tax, VAT relief, Pension Credit and grants, and the wider ways of paying are in the funding routes for care at home.

Three groups need a little more explanation.

Walk-in bathsSection titled Walk-in%20baths

A walk-in bath with a sealable door is on the 5% list for anybody aged 60 or over, as long as it is supplied and fitted together. At the zero rate it is less simple. HMRC's manual treats a walk-in bath as qualifying when it is fitted as part of adapting the bathroom because of the disabled person's condition, and says that a straightforward swap of old sanitary ware for new is not covered. Walk-in baths for older people sets out what one costs and the alternatives.

Riser recliner chairs and adjustable bedsSection titled Riser%20recliner%20chairs%20and%20adjustable%20beds

These are zero-rated only when the design is specifically for disabled people. A riser recliner qualifies as a lifter only if it has the lift or tilt function that helps your parent stand; a recliner without one does not. An adjustable bed has to stand out as specialised, with features such as height adjustment or side rails, rather than being a comfort bed with a remote. Neither is on the 5% list, so a parent who is over 60 but not disabled pays the full rate.

Stairlifts and scootersSection titled Stairlifts%20and%20scooters

A stairlift qualifies at the zero rate for a disabled person in their own home, including fitting, servicing and repairs, and at 5% for anybody over 60 when it is supplied and fitted together, with later repairs at the full rate. Class 2 pavement scooters qualify at the zero rate. A class 3 road scooter qualifies only if it was designed solely for disabled people, and standard batteries bought separately do not qualify at all.

Both declarations go to the supplier, who keeps them with their VAT records. Do not send them to HMRC. HMRC publishes a suggested form for the zero rate, the eligibility declaration by a disabled person, and suppliers can copy it or use their own version. For the reduced rate, your parent can sign the supplier's form or write out the gov.uk wording above and sign and date it.

HMRC's guidance to suppliers says the declaration should be separate from the order form or invoice, so signing an order does not sign a declaration. If a salesperson puts one form in front of your parent that does both, read it before signing. Online shops can take the declaration electronically.

When your parent cannot signSection titled When%20your%20parent%20cannot%20sign

If your parent cannot sign because of their condition, HMRC allows a parent, guardian, doctor or another responsible person to sign for them, and its form says a family member or carer can complete it on their behalf. For the reduced rate, gov.uk says a relative, partner or other responsible person can sign. If you hold a lasting power of attorney for your parent's property and financial affairs, signing as their attorney is the clearest way to do it. For the reduced rate, a friend, the council, a charity or a housing association can also order and pay for the item.

What to describe on the formSection titled What%20to%20describe%20on%20the%20form

Write the condition plainly, as a GP would: "Parkinson's disease", "osteoarthritis in both knees", "vascular dementia". The supplier needs enough to see that your parent meets the conditions, not a medical history. Only sign a declaration your parent meets: it is a statement that the conditions are met, and HMRC has penalties for fraudulent evasion of VAT.

The council route comes first because it can make the purchase unnecessary. Getting a council care needs assessment explains how to ask, and the Disabled Facilities Grant covers what it pays for, the means test and how long it takes. The right equipment to aid the elderly goes room by room through what helps and what to try first.

If you do buy privately, we do not recommend particular makers. For impartial information on types of equipment, Living Made Easy gives advice on aids for independent living. The British Healthcare Trades Association is a trade body whose members agree to its code of practice, and it has a complaints process for its members' customers. Gov.uk sets out the cancellation rules in its guidance on doorstep selling, and Citizens Advice has a letter to cancel something bought at home.

1. 1

   Ask the seller why, and ask for the answer in writing

   First

   The reason is usually one of three: they do not think the item qualifies, they do not think your parent qualifies, or the item is sold without fitting and so cannot get the reduced rate. Knowing which one tells you what to do next.
2. 2

   Point them to the paragraph in Notice 701/7

   Second

   HMRC's notice is written for suppliers. Section 4 lists the equipment, section 6 the building work and section 9 the reduced rate. A seller who has not dealt with a riser chair or a bathroom adaptation before may change their view once they have read it.
3. 3

   Ring HMRC on 0300 123 1073

   If you are unsure

   HMRC's helpline for VAT reliefs for disabled and older people is open Monday to Friday, 8.30am to 5.30pm. It can explain the rules for an item, though it cannot say whether your parent counts as disabled.
4. 4

   Ask another supplier

   If they still refuse

   Each supplier has to satisfy itself that the sale qualifies, and two sellers can read the same purchase differently. If one will not apply the relief, another may.
5. 5

   If you have already paid, ask the supplier for a refund

   Afterwards

   If VAT was charged when it should not have been, the supplier can correct their records and refund it to you. HMRC cannot refund VAT to you directly, so the request has to go to the supplier.

Raising the relief before a price is agreed avoids most of this. Say who the item is for, that they are disabled or over 60, and that you will want the relief applied, then check the quote shows it. If your parent goes into hospital or a care home, note that the zero rate does not cover goods supplied to a resident of a nursing home or a hospital inpatient, and the reduced rate does not apply in a residential care home. Equipment bought for the home they will return to is a different matter.

When the bathroom work is months away, a carer at the moments of risk, getting in and out of the bath, drying and dressing, can make the wait safer. Personal care at home explains what that help involves, and direct payments sets out how council money can pay for it. When you are ready, you can search for carers near you who help with washing and dressing, and compare their rates.

PrimeCarers is an introductory service: carers are self-employed and set their own rates, and you choose and book them directly. Before a carer appears on the site we check their ID and right to work, check they hold an enhanced DBS certificate (PVG in Scotland, Access NI in Northern Ireland) issued within the last 2 years, and interview them online. We do not check qualifications, training or references, so ask the carer about their experience with mobility equipment yourself.