Stairlift VAT Relief Guide UK 2026

You may be paying more VAT on your stairlift than you need to. Depending on your circumstances, you could pay 0% VAT (saving 20%) or 5% VAT (saving 15%).

Who Qualifies for 0% VAT (Zero-Rated)

You pay 0% VAT on your stairlift if you are chronically sick or disabled. The definition is broad:

  • You have a long-term illness or disability
  • You have a physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out day-to-day activities

No proof is required. You simply sign a self-declaration form at the point of purchase. You do not need a GP letter, disability registration, or any medical evidence. Source: HMRC Notice 701/7.

Worked Example: 0% VAT Saving

ItemWith 20% VATWith 0% VATYou Save
Straight stairlift (£2,400)£2,400£2,000£400
Curved stairlift (£5,500)£5,500£4,583£917

Who Qualifies for 5% VAT (Reduced Rate)

You pay 5% VAT (instead of the standard 20%) if you are aged 60 or over. This applies to the supply and installation of the stairlift.

Important conditions:

  • The stairlift must be supplied and installed as a single service — you cannot buy and install separately
  • This applies to the original installation only

Worked Example: 5% VAT Saving

ItemWith 20% VATWith 5% VATYou Save
Straight stairlift (£2,400)£2,400£2,100£300
Curved stairlift (£5,500)£5,500£4,813£688

Critical Rule: Repairs and Servicing VAT

This is the detail most guides get wrong:

  • If you qualify for 0% VAT (disability): repairs and servicing are also zero-rated
  • If you qualify for 5% VAT (over-60s only): repairs and servicing are charged at the full 20% VAT rate

The reduced 5% rate for over-60s applies only to the original supply and installation, not to subsequent work. If you are over 60 and also chronically sick or disabled, claim the 0% rate instead — it covers everything.

How to Claim

  1. At the point of purchase — tell your stairlift company you want to claim VAT relief
  2. Sign a declaration form — they will provide this
  3. For 0% (disability): declare that you are chronically sick or disabled
  4. For 5% (over-60s): confirm your age

That is all there is to it. If a company tells you they need medical proof for disability VAT relief, they are wrong. Refer them to HMRC Notice 701/7.

Can VAT Relief Be Combined with Grants?

Yes. If you receive a DFG grant, you still qualify for VAT relief. The grant covers the actual cost you pay, and VAT relief reduces that cost. This means VAT relief effectively gives you more purchasing power within your grant allocation. Full grants guide.