Money-saving guide

Riser chair VAT exemption — who qualifies and how to claim

Most people buying a riser recliner chair in the UK qualify for VAT relief. It is a straightforward saving that costs you nothing extra to claim. Here is everything you need to know.

20%
off your purchase price
on a qualifying chair

What is riser chair VAT exemption?

Under HMRC Notice 701/7, mobility aids and equipment designed for people with disabilities — including riser recliner chairs — are zero-rated for VAT when purchased by a qualifying individual. Zero-rated means the 20% VAT that would normally be added to the price is not charged.

On a £1,200 chair, that is £240. On a £1,800 dual motor chair, it is £360. This is real money, and there is no good reason not to claim it if you qualify.

This applies to the chair itself. Delivery and any separately priced accessories may still attract standard VAT, depending on the supplier. Ask for a breakdown when you receive your quote.

Who qualifies?

The relief applies to individuals who have a disability or long-term illness that affects their ability to carry out normal daily activities. You do not need a formal specialist diagnosis. A long-term condition recognised by your GP is sufficient.

Qualifying conditions include, but are not limited to:

Arthritis Rheumatoid, osteoarthritis, or any form affecting mobility
COPD or breathing conditions That limit your ability to move around normally
Heart conditions Including heart failure, angina, or post-cardiac event mobility issues
Parkinson's disease Or other neurological conditions affecting movement
Multiple sclerosis And other degenerative conditions
Stroke recovery Where mobility or strength has been affected
Spinal conditions Including degenerative disc disease, spinal stenosis
Hip or knee replacement During recovery or where ongoing mobility is affected

This list is not exhaustive. If you have any long-term physical condition that makes getting in and out of a standard chair difficult, it is very likely you qualify. If you are uncertain, ask your GP.

The relief is for the end user — the person who has the qualifying condition. You cannot claim it simply because you are older, or because getting out of a chair is generally harder than it used to be without an underlying condition.

How to claim — it is simpler than most people expect

There is no application process, no form to send to HMRC, and no waiting. The relief is claimed at the point of purchase through a self-declaration. Here is how it works:

1
The manufacturer provides a VAT relief declaration — this is a short statement confirming you have a qualifying disability or chronic illness. Any reputable manufacturer will have this ready as a matter of course.
2
You sign the declaration — you are confirming, to the best of your knowledge, that you or the person the chair is for has a qualifying condition. No medical evidence is required at this stage.
3
The VAT is removed from your invoice — the price you pay is automatically 20% lower. There is nothing else to do.
No GP letter required. You do not need to obtain any documentation from your doctor. The declaration is a self-assessment, not a medical certification. You are responsible for ensuring you meet the criteria, but the bar is the same as any other HMRC self-declaration.

Buying for a family member or someone you care for

If you are purchasing a chair on behalf of a parent, spouse, or someone you care for, they — or their carer acting on their behalf — can sign the VAT relief declaration. The person writing the cheque does not need to be the qualifying individual.

The declaration should name the person who has the qualifying condition and confirm their relationship to the purchaser. Reputable manufacturers handle this routinely and will guide you through the correct wording.

What if I'm not sure whether I qualify?

The honest answer is: if you are considering a riser recliner chair because getting up from seated is difficult due to a health condition, you almost certainly qualify. The relief exists precisely for this situation.

If you remain genuinely unsure, mention it when the manufacturer's adviser visits for your in-home assessment. They deal with this question regularly and can help you decide. Alternatively, a quick conversation with your GP will confirm whether your condition qualifies.

Do not simply assume you do not qualify and pay the full price without checking. The saving is meaningful and the process is straightforward.

Common questions about riser chair VAT relief

No. The relief applies based on the eligibility of the purchaser, not the specific design of the product. A standard riser recliner chair purchased by a qualifying individual is eligible for zero-rating regardless of whether the chair is marketed as a 'disability product'.
If the features are part of the chair as supplied and invoiced as a single item, they are typically included in the zero-rating. If they are invoiced as separately priced optional extras, VAT may apply to those additions. Ask for a clear itemised quote and check with the manufacturer.
If you believe you were charged VAT incorrectly, raise it with the manufacturer in the first instance. They can issue a corrected invoice. If they decline, you can contact HMRC directly. However, the much simpler approach is to raise the VAT exemption at the time of purchase — all of the manufacturers on our panel handle this as standard practice.
No. There is no age threshold. A 45-year-old with a qualifying condition is equally eligible as an 85-year-old. The relief is based on health status, not age. However, age-related general mobility decline without a specific underlying condition does not typically qualify.
You need to declare your eligibility — it is not assumed. The manufacturer will ask you to complete a short declaration. If they do not raise it during the sales process, raise it yourself. Simply say: "I believe I qualify for VAT relief under HMRC Notice 701/7 — can you process this on my order?" Any competent manufacturer will know exactly what to do.

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