VAT Exception
VAT Relief on Riser Recliner Chairs
Can I Claim VAT Back on a Riser Recliner Chair?
No. HMRC does not operate a VAT refund scheme for individuals purchasing furniture or mobility products.
If you qualify for VAT relief, the VAT is simply not charged at the point of purchase. This means there is no need to pay VAT and then claim it back later.
Be cautious of any retailer suggesting that you can "claim the VAT back" after purchase. If you qualify, the correct process is for the retailer to apply the VAT exemption before the sale is completed.
Are Riser Recliner Chairs VAT Exempt?
Many Riser Recliner Chairs qualify for VAT relief (zero-rated VAT) because they are specifically designed to assist people with disabilities or long-term medical conditions.
Riser Recliner Chairs help users safely sit down and stand up, making them particularly beneficial for people living with conditions such as:
-
Arthritis
-
Diabetes
-
Heart disease
-
Stroke-related mobility issues
-
Parkinson's disease
-
Multiple sclerosis
-
Motor neurone disease
-
Chronic back or joint conditions
-
Other long-term mobility impairments
To qualify for VAT relief, you must complete a simple VAT exemption declaration confirming that you have a qualifying disability or chronic illness.
Who Qualifies for VAT Relief?
You may qualify if you have a long-term illness or disability and the product is intended to help with that condition.
Examples of qualifying conditions include:
-
Arthritis
-
Diabetes
-
Heart disease
-
Cardiovascular conditions
-
Hypertension
-
Parkinson's disease
-
Multiple sclerosis
-
Blindness or significant visual impairment
-
Deafness or significant hearing impairment
-
Stroke-related conditions
-
Motor neurone disease
Unfortunately, temporary conditions, such as a broken leg or short-term injury, do not qualify.
It is also important to note that being elderly alone does not automatically qualify for VAT relief. However, many older customers may qualify due to an ongoing medical condition or disability.
Do I Need a Doctor's Letter?
No.
You do not need a doctor's letter, medical certificate, or any other supporting documentation to claim VAT relief.
All that is required is a completed VAT exemption declaration. Without this declaration, we are legally required to charge VAT on qualifying products.
Can I Claim VAT Relief on a Standard Recliner Chair?
No.
Standard manual recliner chairs are designed for general use and are not specifically intended for people with disabilities or chronic illnesses. As a result, they do not qualify for VAT relief.
Do Electric Recliner Chairs Qualify for VAT Relief?
In most cases, no.
Although electric recliner chairs provide additional comfort and convenience, they are generally designed for use by anyone and do not usually assist the user into a standing position.
Because of this, standard electric recliners do not normally qualify for VAT exemption.
Riser Recliner Chairs are different because they include a lift function specifically designed to aid users with mobility difficulties.
VAT Relief on Adjustable Beds
Certain adjustable beds may qualify for VAT relief if they are purchased to help manage a disability or chronic illness.
As adjustable beds are also commonly purchased as a lifestyle or comfort product, eligibility depends on the intended use. Where an adjustable bed is specifically required to assist with a qualifying medical condition or disability, VAT relief may be available.
If you are unsure whether you qualify, our team will be happy to help.
Need More Information?
For full details of HMRC's VAT relief rules for disabled people and those with chronic illnesses, please visit:
If you have any questions about VAT relief on Riser Recliner Chairs or Adjustable Beds, please contact the KEENS Belfast team or visit our showroom, where we'll be happy to advise you.