Can you buy a riser recliner chair VAT free?
If you’re looking at riser recliner chair prices, you’ve probably noticed they are quoted ‘ex VAT’. Are you wondering why this is, and whether you this means won’t have to pay VAT?
It’s a very common question and VAT rules can be confusing, so we’ll break it down step by step. Please note, however, that this guide relates to purchases for private individuals only, as separate rules apply for businesses and health organisations.
What is VAT relief?
Under UK VAT rules, some individuals and organisations may qualify for VAT relief, either in the form of zero or reduced rate VAT. The relevant rules are those that set out how disabled people are eligible for VAT relief if you’re buying goods because of your disability. Under VAT Notice 701/7, disabled people can buy eligible goods and services at 0% VAT.
Are riser recliner chairs eligible for VAT relief?
Yes, a riser recliner chair is designed solely to meet the needs of disabled people, and therefore is eligible for VAT relief. Under VAT Notice 701/7, you can buy a riser recliner chair VAT free if:
- You are chronically sick or disabled
- You are buying a riser recliner chair for personal or domestic use
There is an important caveat for disabled people in a hospital or nursing home. VAT Notice 701/31 makes clear that goods cannot be provided, ordered or paid for by the institution. This caveat does not include charities, who can buy a riser recliner chair for a disabled person (for personal or domestic use) at 0% VAT.
What if I’m not a disabled person?
If you have no health conditions or impairments that come under the definition of ‘chronically sick or disabled’, you will not be eligible for zero rated VAT on a riser recliner chair. This could be the case where, for example, you are temporarily disabled, such as with a broken limb.
VAT Notice 701/7 also sets out rules for reduced rate mobility aids for older people (distinct from zero rated goods for disabled people). In reality, if you’re buying a riser recliner chair it’s almost certainly for mobility reasons due to a health condition – arthritis, for example – which qualifies for zero rating.
What about recliner chairs?
Recliner chairs only have a recline function and do not feature the lift function of a riser recliner chair. As they have not been designed solely for disabled people, recline only chairs are not eligible for VAT relief.
If I qualify, how do I claim VAT relief?
You will need to provide a written eligibility declaration. This is a simple form which is to be completed when you buy your riser recliner chair and will be stored in our records.
Once we confirm you meet all the conditions for zero rating, you will be invoiced with 0% VAT applied. VAT is not refundable after purchase, so it is important that you apply for this when you first enquire.
Still have questions?
We hope this guide clarifies the rules for you. However, we understand you may want to double check how it applies to you. In which case, you can always give us a ring or discuss with our advisors when you visit our showroom.
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