Trade Accounts
Open A Trade Account!
Open A Trade Account!
VAT Relief on Accessible Bathrooms: Who Qualifies and How It Works
Many products and building works for an accessible bathroom can be supplied without VAT, which can make a real difference to the final cost. This guide explains who is eligible, what is covered and how to claim it when you buy.
What is VAT relief?
VAT relief means a qualifying supply is charged at 0% VAT instead of the standard 20%. It is not a grant and there is nothing to claim back afterwards — the supplier simply does not add VAT to the price, as long as the conditions are met and you sign an eligibility declaration.
Who is eligible?
The relief is for people who meet HMRC's eligibility conditions, buying for their own personal or domestic use. HMRC's VAT Notice 701/7 sets out exactly who qualifies. A parent, carer or family member can complete the declaration on the person's behalf, and some charities can also buy qualifying items without VAT.
The relief does not apply on the grounds of age alone, or for a short-term injury. However, if you are 60 or over, the installation of certain mobility aids in your home — such as grab rails, ramps, built-in shower seats and walk-in baths — can be charged at a reduced 5% VAT rate.
What can be bought without VAT?
- Products designed for disabled use, such as specialist toilets, shower seats, support rails, care showers and height-adjustable equipment, along with their parts and accessories.
- Building work to install, extend or adapt a bathroom, washroom or toilet in the person's home, where it is needed to suit their condition.
- Related work, such as making good the decoration around the alteration.
General bathroom products that anyone would buy — a standard basin, ordinary tiles or a regular vanity unit — usually do not qualify on their own, even when they are part of an accessible bathroom.
How to claim VAT relief when you order
- Check the product is one that can qualify — contact us if you are not sure.
- Complete and sign our VAT relief declaration. It must be separate from the order itself.
- We price the qualifying items without VAT.
- Keep a copy of the declaration with your order paperwork.
If your bathroom is being fitted, ask your installer about relief on the building work too — they will need their own signed declaration.
Combining VAT relief with grants
VAT relief and a Disabled Facilities Grant are separate and can be used together. The grant helps pay for the adaptation, and VAT relief lowers the price of the qualifying products and work. Read our guide to Disabled Facilities Grants.
This is general guidance, not tax advice. HMRC sets the rules, and it is the buyer's responsibility to make sure they are eligible before signing a declaration.
Products in this guide
AKW Standard Close Coupled Doc M Pack
£562.95
View product
AKW 04230 Standard Wall Mounted Shower Seat with Back and Grey Padded Arms
£294.95
View product
AKW 1200 Series Satin Grab Rail Stainless Steel and Black (All Sizes)
From £37.95
View product
Mira Advance Flex 8.7KW White/Chrome Electric Shower 1.1785.003
£326.40
View product
Many products in this guide may qualify for UK VAT relief. Eligibility conditions apply — see our VAT relief guide or contact us to check whether your order qualifies.
Frequently asked questions
Can I get VAT relief on a disabled bathroom?
Products designed for disabled use and the building work to adapt a bathroom can be supplied without VAT for an eligible person. Standard bathroom items usually still carry VAT.
Do I need a doctor's note for VAT relief?
No. You sign an eligibility declaration confirming you meet HMRC's conditions. A doctor's letter is not required, but the declaration must be true.
Can I get VAT relief because of my age?
Age alone does not qualify for zero-rating. People aged 60 or over can have certain mobility aids installed in their home at a reduced 5% VAT rate.