If you have a long-term illness or are disabled, you don't have to pay VAT on certain goods and services that you buy in the UK. In general the equipment covered by this scheme are things that are of practical help to you because of your illness or disability.
Look out for the VAT Exempt logo on products when browsing the site. All products showing this logo are listed with 0% VAT and eligible for zero-rated VAT.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.
For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:
So, you don't qualify if you are elderly but otherwise able-bodied, or if you're only temporarily disabled or incapacitated.
You don't have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT.
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.