You may not need to pay VAT on your stairtlift

Posted in: 6th July 2011 by erica

You may not need to pay VAT on your stairtlift

There are two types of VAT exemptions which may apply when purchasing your stairlift. Here we try explain this for you.

Zero rating VAT

This applies to a person if he or she is chronically ill or disabled. The exemption covers items for domestic or personal use only.

Examples of a  person who is chronically sick or disabled

•Someone with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities

•Someone with a condition which the medical profession treats as a chronic sickness, such as diabetes

•Someone who is terminally ill

 Domestic or personal use means that the item or service purchased must be made available specifically for the use of an eligible individual.

 5% VAT relief

 5% VAT relief applies to a person if they are over 60 years of age and are not eligible for 100% VAT relief.

5% VAT is for the supply and installation of a stairlift for users over the age of 60 (when supply is made) in their home.

This reduced rate only applies to installation in private homes