If a stairlift is for someone with a long-term illness or disability, it can usually be bought without VAT. That takes 20% off the price. Many people don't realise they qualify, and some never get asked. Here is how it works in plain English.
What is VAT relief on stairlifts?
Stairlifts are designed for people with mobility difficulties. Under HMRC rules, when one is supplied to a person who is chronically sick or disabled, for their own domestic use, it is "zero-rated". People usually call this being "VAT exempt". Either way, the result is the same: no VAT is added to the price.
There is no form to send to HMRC and no refund to claim. You sign a short declaration, and we leave VAT off your invoice.
Who qualifies?
The stairlift must be for someone who is "chronically sick or disabled". HMRC treats a person as qualifying if they have:
- a physical or mental impairment that has a long-term and substantial effect on their ability to carry out everyday activities
- a condition that doctors treat as a chronic sickness, such as arthritis, diabetes, COPD or heart disease
- a terminal illness
You do not need to be registered disabled, receive disability benefits or get a letter from your GP.
Who does not qualify?
Age on its own is not enough. Someone who is older but has no long-term condition, or who needs the stairlift only while a short-term injury heals, would normally pay VAT. In practice, most people who need a stairlift have a condition that qualifies. If you are unsure, ask us at your survey and we will talk it through.
Honesty matters here. The declaration is a legal statement, so only sign it if it genuinely applies. If you are not sure, HMRC's guidance on VAT relief for disabled people explains the rules in more detail, and we are happy to go through them with you.
What does the relief cover?
- the stairlift itself, whether straight, curved or outdoor
- reconditioned stairlifts, not just new ones
- installation
- repairs, servicing and replacement parts for a qualifying person's stairlift
Can someone else buy it?
Yes. It depends on who the stairlift is for, not who pays. Adult children often arrange and pay for a parent's stairlift, and the relief still applies as long as the stairlift is for the parent's use in their home. If this is you, our guide to helping an elderly parent stay safely at home may also help.
How it works with us
- At your free survey, we ask whether the stairlift is for someone with a long-term condition.
- If it is, your written quote is shown without VAT.
- Before fitting, you (or the person arranging it) sign a short eligibility declaration.
- Your invoice has no VAT added. There is nothing more to do.
VAT relief and grants
VAT relief is separate from council funding. In Scotland, the Scheme of Assistance can pay towards a stairlift, but the process often takes months. Many families buy a reconditioned stairlift VAT-free to get help in place straight away. Read our guide to stairlift grants in Scotland, or see what a stairlift costs in our cost guide.
Common questions
Do I need proof of my condition?
No medical certificate is needed. The signed declaration is what counts, which is why it is important to only sign it if it applies.
Does VAT relief apply to stairlift rental?
Rental is handled differently from buying. Ask us about stairlift rental and we will explain how VAT applies to your situation.
I have already paid VAT. Can I get it back?
Talk to the company that supplied the stairlift. If you qualified at the time, they may be able to correct the invoice.