1. Eligibility:

The purchaser must be a disabled person or a person who is purchasing the scooter on behalf of a disabled person. You are eligible for VAT Relief if:

b) The person who will use the item(s) is either chronically sick or disabled.
c) The person has a physical or mental impairment that has a long-term and
d) Severe effect on their ability to carry out everyday activities.
e) Have a condition that doctors treat as a chronic sickness, e.g. diabetes.
f) Individuals with Alzheimer’s disease qualify for VAT relief.
g) If you are purchasing goods & claim VAT relief on behalf of another person, we will ask you to provide some personal information (of the individual you are buying for) at checkout. This can be self-declared by the purchaser using our form before checkout, or it can be done over the phone.

2. The mobility scooter must be designed for use by a disabled person:

a) The scooter must be a vehicle designed solely for use by people with disabilities. This includes scooters that are primarily intended for the transportation of individuals who are unable to walk long distances due to illness or disability.

3. The scooter must be used for the personal transport of the disabled individual:

a) The VAT relief is provided only if the scooter will be used solely to transport a disabled person. It cannot be used for business or commercial purposes.

4. Exclusions:

a) Non-disabled users: If a mobility scooter is purchased by someone who is not eligible under the conditions above (e.g., a non-disabled person), VAT will apply to the sale.

b) Commercial use: If the scooter is used for purposes other than personal transport of a disabled person, VAT relief does not apply.

It’s important to note that VAT relief is not automatic, and Mobility Direct will require confirmation that the purchaser meets the criteria. 

5. What do I need to do?

The Government requires that customers fill in a simple declaration setting out the nature of their disability and/or chronic or terminal illness.

Mobility Direct do not require any proof of your disability or a doctor’s letter; Although, you should remember that it is an offence to falsely claim that you or someone you are buying for is eligible for VAT relief. It is also an offence if you claim VAT relief for a business unless you are a registered charity.

VAT Relief can be applied on the Checkout page.

By ticking the VAT Relief Exempt boxes on the checkout page, you are agreeing to the following:

1) You are a registered charity

2) You are chronically sick or disabled

3) The products are being purchased on behalf of an individual who is chronically sick or disabled

4) The products being supplied by Mobility Direct are for personal or domestic use

5) You claim that the supply of the product is eligible for relief from VAT under the VAT Act 1994

As an example, if you suffered from long term walking and mobility problems you would be eligible for VAT Relief on scooters, wheelchairs and walking sticks.

If you need any further clarification, please feel free to contact the team at any time by emailing us and a member of our team will get back to you.

Please Note: There are penalties for making a false declaration which could result in the purchaser paying the difference in VAT.