VAT Relief for disabled people
Disabled people don’t have to pay VAT when they buy equipment that has been designed for disabled people or when they have equipment adapted so they can use it.
Also, VAT is not charged on certain services provided to disabled people, including building work to adapt a disabled persons home and the hire of disability equipment like wheelchairs.
Goods and services on which you don't have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief'. In other words, the rate of VAT that is charged on them is zero.
The rules about VAT relief's for disabled people are complex. Not everything that is supplied to disabled people is zero-rated for VAT
More information about VAT Relief