Funding · VAT Relief

VAT Relief on Stairlifts

If the stairlift is for someone who is chronically sick or disabled and used in their own home, it can normally be supplied with 0% VAT. We handle the simple HMRC declaration for you — there's no medical certificate to obtain.

Quick summary

UK VAT law allows stairlifts to be zero-rated for VAT when supplied to a chronically sick or disabled person for use in their private home. The saving is 20% of the qualifying price. We complete the short HMRC eligibility declaration on your behalf — no doctor's letter required.

Key takeaways

  • 0% VAT (zero-rated) instead of 20% standard rate.
  • Applies to both purchase and rental, and to subsequent servicing and repairs.
  • Requires a short customer declaration — no medical evidence required.
  • The lift must be installed in the user's private home, not a commercial premises.
  • Eligibility ultimately depends on your circumstances and current HMRC rules.

Who this page helps

People living with long-term conditions, family members buying for a relative, occupational therapists and carers researching the true cost of a stairlift.

Who qualifies for VAT relief?

HMRC uses the phrase 'chronically sick or disabled'. In practice that means a person with:

  • A physical or mental impairment which has a long-term and substantial effect on their ability to carry out everyday activities.
  • A condition that the medical profession treats as a chronic sickness — for example arthritis, COPD, Parkinson's, MS, stroke recovery, heart failure.
  • A terminal illness.

Temporary injuries (a broken leg, for example) and frailty due to old age alone do not normally qualify, although age combined with a qualifying long-term condition usually does.

How VAT relief works in practice

  1. Step 1

    Free home survey & written quote

    We measure the staircase and produce an itemised written quotation showing the eligible items at 0% VAT.

  2. Step 2

    Eligibility declaration

    We provide HMRC's short eligibility declaration (based on Notice 701/7). The customer (or a representative) signs it confirming the qualifying condition.

  3. Step 3

    0% VAT applied

    VAT-eligible items are zero-rated on the invoice. Any non-qualifying items (e.g. unrelated extras) remain standard-rated.

  4. Step 4

    Ongoing servicing & repairs

    Annual servicing and repairs on the qualifying lift are also zero-rated for the original eligible user, with no further declaration required.

What evidence may be required?

You do not need a doctor's letter, blue badge or DWP letter to qualify. The declaration is a self-certification — but you should be confident the condition meets HMRC's criteria. We keep a copy of the signed declaration on file in case HMRC ever asks the supplier to evidence the zero-rating.

How Stairlifts Plymouth helps

  • We confirm eligibility during your free home survey before any paperwork.
  • We supply, complete and witness the HMRC declaration with you.
  • Your written quote and invoice clearly show the items zero-rated for VAT.
  • All future servicing and repairs on the same lift are supplied zero-rated automatically.

Important — please read

VAT relief is a UK Government scheme administered by HMRC. Eligibility depends on individual circumstances and current legislation. Always check the latest official guidance at gov.uk/financial-help-disabled/vat-relief or read HMRC Notice 701/7. This page is general guidance, not legal or tax advice.

Frequently asked questions

Related guides

Get a VAT-eligible written quote — free.

Book a free home survey and we'll measure the staircase, confirm VAT eligibility and supply an itemised written quote with 0% VAT applied where it qualifies.