When Are Disability Ramps VAT Free?

If you are disabled, or buying an access ramp for a disabled person you care for, you can purchase your ramp exempt from VAT.

How Do I Claim My Vat Relief?

Eligibility isn’t dependent on any disability benefits, or even on whether you are ‘registered disabled’.

The HMRC defines the eligibility criteria as:

‘those who are ‘chronically sick or disabled’ or have a ‘physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities’, or alternatively, have a ‘condition which the medical profession treats as a chronic sickness, such as diabetes’.

For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example, with a broken limb or someone who’s elderly but is not chronically sick or disabled.

If you meet these criteria and you are purchasing the ramp for personal use, all you need to do is provide a written declaration stating your eligibility. You do not need to send completed declarations to HMRC.

 

Can Charites Receive VAT Relief?

A charity will only be eligible for VAT relief on a ramp if it is to be used by one person for personal or domestic use. VAT exemption would not apply if the ramp is to be used for business purposes, or made widely available, such as if it is to be used by visitors on the charity’s premises.

 

How Do I Order from RAMPCO

Pleases browse our disability ramp online, or talk to one of our advisors to find a ramp that best suits your needs. You can then call us on  01920 823940 or get in touch online and one of our ramp experts can arrange your VAT relief.