VAT relief on mobility scooter batteries

Do I Always Have To Pay VAT And How Do I Get VAT Relief

I’m registered disabled. So why aren’t you giving me VAT relief on batteries for my scooter?

This is a very good question.  We’d love to be able to give you VAT relief on your batteries!  Unfortunately the law is that VAT relief can only be given on something designed solely for a disabled person to use. So for example, you wouldn’t pay VAT on a hoist, or a chair lift designed for use with a wheelchair.  However you would have to pay VAT on an orthopaedic bed, as it’s not been designed specifically for disabled people to use.  Our batteries can be used in a variety of situations, not just for mobility scooters and powerchairs.  In fact they’re so reliable they’re used in industry, for example as back-up power for critical equipment such as lifts, fire alarm systems etc.

But some other websites offer VAT relief on batteries – are they breaking the law?

If the batteries can only be used in mobility equipment, they qualify for the relief.  However most mobility scooters use standard batteries.

To see what HMRC says on the subject, click on this link:

HMRC PDF Guide

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