Portaramp UK - Leading Access Solutions

Do I need to pay VAT on my disabled ramp?

16th July 2019

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VAT exemption for disabled ramps

When it comes to buying a disabled ramp, many people are unsure about whether or not they need to pay value added tax.

Disabled ramps, including those sold by Portaramp, can be sold exempt from VAT, however there are some factors which dictate whether or not you are eligible for VAT relief.

Am I eligible?

If you are disabled, then you are most likely eligible for VAT relief, and able to buy your ramp without VAT. This isn’t dependent on any disability benefits, or even on whether you are ‘registered disabled’.

The HMRC defines the eligibility criteria as: ‘those who are ‘chronically sick or disabled’ or have a ‘physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities’, or alternatively, have a ‘condition which the medical profession treats as a chronic sickness, such as diabetes’.

However, there are some exceptions to this. For example, VAT relief is not offered to those who are temporarily disabled, such as people with broken limbs, nor is it offered to those who struggle to get around due to old age.

How about parents and carers?

Parents, guardians or carers buying the ramp for someone who is disabled are also eligible for VAT exemption. However, the ramp should only be for the use of the person under their care, and not for general use.

Are charities VAT exempt?

Some charities are VAT exempt, but usually not for the same goods in the same way as disabled individuals.

A charity is defined as a ‘non-profit distributing body established to advance education, advance religion, relieve poverty, sickness or infirmity, or carry out certain other activities beneficial to the community’.

A charity will only be eligible for VAT relief on a ramp if it is to be used by one person for personal or domestic use. This means the ramp should only be used by a single disabled individual, or a group of individuals, at home or in another private setting.

VAT exemption would not apply if the ramp is to be used for business purposes, or made widely available, such as if it is to be used by visitors on the charity’s premises.

How do I claim my VAT exemption on a ramp?

If you believe you are VAT exempt under the above criteria, then you can go ahead and easily purchase any of our building access ramps online without added tax.

Simply pick the ramp which best suits your needs from our building access ramps range, then click ‘buy now excl. VAT’. Just fill out our straightforward VAT exemption form and continue through to the purchase page.

If you are unsure if you are VAT exempt, or if you would like to know more about any of our ramps, you can use our live chat function below or call one of our ramp experts on 01953 681799.

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