VAT Disability exemption

Not all items are able to be granted an exemption and the item must be designed as a specific item manufactured for use by a person with a disability.

An example of the type of products which would be covered are:

Wheelchair covers
Changing Mats
Specialist cutlery
Switch adapted toys
Specialist keyboards

However, general toys and lighting are not able to be granted an exemption.

The general rule is "Can the item be used or sold as a general use item for children or adults without a disability"

For example, dark dens are used in nurseries and schools for children with and without special needs so this item would not qualify.

Whereas a toy with a specialist switch adaption would qualify.

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