VAT relief on bariatric riser recliner chairs

What VAT relief means for a riser recliner

VAT is normally charged at the standard rate on furniture. Some goods designed for disabled people can instead be supplied at the zero rate, which means no VAT is charged at all. HMRC lists rise and recline chairs among the goods that can qualify, alongside items such as adjustable beds and stairlifts.

Zero-rating is not a discount the supplier chooses to give, and it is not a refund you claim afterwards. It is a VAT rule that applies at the point of sale, when the right conditions are met and the buyer makes a declaration.

The three conditions

HMRC lets suppliers zero-rate a rise and recline chair when all three of these are true:

1. The person the chair is for is chronically sick or disabled.
2. The chair is eligible for relief. Rise and recline chairs are named in HMRC’s guidance.
3. It is bought for that person’s personal or domestic use, not for a business.

If any one of the three is missing, the chair is charged at the standard rate.

What HMRC means by chronically sick or disabled

HMRC describes a chronically sick or disabled person as someone with a physical or mental impairment that has a long-term and substantial effect on their ability to carry out everyday activities, someone with a condition the medical profession treats as a chronic sickness, or someone who is terminally ill. The guidance on GOV.UK sets this out in full, and it is worth reading before you sign anything.

The definition does not cover someone who is only elderly, or someone who is temporarily disabled or injured, for example with a broken limb. Weight on its own is not listed as a qualifying condition.

Who decides whether you qualify

HMRC will not tell you whether you personally qualify, and suppliers cannot decide it for you either. The buyer makes the declaration. If you are not sure whether your circumstances meet HMRC’s definition, HMRC suggests asking your doctor or another medical adviser before you buy.

Buying for someone else

A family member, partner or carer can buy the chair on the user’s behalf. HMRC treats the sale as made to the person who will use it, so the declaration is about the user, not the person paying. Make sure the user’s details are on the declaration.

How the declaration works

• You do not need HMRC’s permission and you do not apply in advance.
• The supplier gives you a short eligibility declaration to sign, separate from the order form or invoice.
• The declaration includes the user’s name, address and the nature of their condition.
• The supplier keeps the declaration on file and charges no VAT on the chair.
• HMRC does not refund VAT to individuals afterwards, so make the declaration when you buy.

Repairs and servicing

HMRC’s rules can also allow the repair and maintenance of eligible goods supplied to a disabled person to be zero-rated, along with goods supplied in connection with that work. If you need repairs later, ask the supplier whether VAT relief applies to that work too.

Comparing quotes with and without VAT

Some suppliers show prices with VAT relief already applied and some show prices including VAT. That can make one quote look much cheaper than another when it is not. When you compare quotes, check how each one is shown and line them up on the same basis, along with the same weight rating, seat size and features.

Which chairs qualify

The relief applies to goods designed for use by disabled people. Rise and recline chairs are named in HMRC’s guidance because they are built to help the user sit down and stand up. An ordinary reclining armchair or sofa sold as general furniture does not qualify, even if a disabled person buys it. Bariatric riser recliners are rise and recline chairs, so the same rules apply to them as to standard models.

Personal or domestic use

The chair must be for the disabled person’s own use, usually in their home. A chair bought by a business for general use, for example in a waiting room or a shop, does not qualify for this relief. Different rules can apply where a charity buys equipment for a disabled person, and HMRC covers those in separate guidance.

Delivery, accessories and extras

Where the chair itself is zero-rated, some suppliers also zero-rate delivery and closely connected items supplied with it. Others treat certain accessories or service plans differently. Ask each supplier exactly which parts of the order are zero-rated, so there are no surprises on the invoice.

Keep your paperwork

Ask for a copy of the declaration you sign and keep it with the invoice and warranty documents. It is useful if you later need repairs that may also qualify for relief, or if there is ever a question about how the order was handled.

Common misunderstandings

• Being over a certain age is not enough on its own. The person must meet HMRC’s definition of chronically sick or disabled.
• You cannot claim the VAT back later. The declaration has to be made when you buy.
• The supplier does not decide. The buyer makes the declaration, and must only sign it if it is true.
• A doctor’s letter is not usually required. The declaration itself is what the supplier keeps on file, although you may wish to check your eligibility with a medical adviser first.

If you are still unsure whether VAT relief applies, read HMRC’s guidance in full and ask the supplier how they handle the declaration before you place your order.

Relief is available whichever weight rating or seat size you choose, provided the conditions above are met.