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disability benefits consortium home page
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VAT exemptions If you are disabled you don't have to pay VAT when you buy equipment that has been designed solely for disabled people or which has been adapted for your use.
You will also not be charged VAT on certain services provided. This includes building work to adapt your home and the hire of disability equipment like wheelchairs.
For more information about this see HM Revenue and Customs leaflet 701/7 - VAT reliefs for disabled people. There is also information on the Directgov website.
