VAT Exempt

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Disabled people are exempt from VAT on equipment designed solely for their use or on adaptations that make equipment usable for them. Goods and services that don't require VAT are referred to as 'zero-rated' or 'eligible for VAT relief'. However, the rules are complex, and not everything supplied to disabled people is zero-rated for VAT. Eligibility for VAT Relief: VAT law states you must be 'chronically sick or disabled' to qualify. This includes those with long-term physical or mental impairments, chronic conditions treated by doctors (e.g., diabetes), or terminal illnesses. Temporary injuries or general frailty do not qualify.