When VAT was introduced in the UK in 1973, it was agreed that disabled people should not have to bear the additional burden of the tax when they have to buy certain items designed solely for their use, or when requiring adaptations to standard equipment in order for them to be able to use it.
Many goods which are of benefit to people with particular disabilities, may not qualify for relief because they are designed for wider use.
More information about the reliefs is in the HM Revenue & Customs booklet "Reliefs for Disabled People" (Notice 701/7).
You can obtain copies of this and other publications explaining the range of reliefs from VAT from DIAL Doncaster either
Tel: 01302 327 800 or
There are a wide range of VAT reliefs for purchases made by disabled people and the charities which serve their needs.
Whilst all the information given in this document was correct at the time of going to press, DIAL Doncaster cannot be held responsible for any subsequent changes.