sensory toys,special needs toys,autism toys,sensory toys for children

VAT Disability excemption
Not all items are able to be granted excemption and the item must be designed as a specific item manufactured for use by a person with a disability.

An example of the type of products which would be covered are:

Wheelchair covers
Changing Mats
Specialist cutlery
Switch adapted toys
Specialist keyboards

However general toys and lighting are not able to be granted excemption.

The general rule is "Can the item be used or sold as a general use item for children or adults without a disability"

For example dark dens are used in nurseries and schools for children with and without special needs so this item would not qualify.

Whereas a toy with a specialist switch adaption would qualify.


Some guidance on this can be located on
https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-people#are-all-goods-and-services-for-disabled-people-zero-rated


Some key points are:



7. VAT relief for disabled people

If you’re disabled or have a long-term illness, you won’t be chargedVAT on products designed or adapted for your own personal or domestic use. Also, you won’t be charged VAT on:

  • the installation and any extra work needed as part of this
  • repairs or maintenance
  • spare parts or accessories

The product and your disability have to qualify.



3.1 Who can purchase zero-rated goods and services?

The zero-rating of goods and services for disabled people depends in part upon the status of the recipient - see paragraph 2.1. You can only zero rate supplies to:

  • handicapped people - see paragraph 3.2
  • charities - see paragraph 3.3
  • certain eligible bodies - see paragraph 3.4

2Are all goods and services for disabled people zero-rated?

No, the table below provides a summary of the goods and services that can be zero-rated and where in this notice the details can be found.

Goods or services See section/paragraph
Adaptation of goods 5.3
Adjustable beds, chair lifts, hoists and sanitary devices 4.3
Alarms 7
Auditory training aids 4.6
Boats 4.4
Building works - 

ramps, doorways and passages, 
bathrooms, washrooms and lavatories, 
lifts, 
preparatory, restoration and making good
6.2 
6.3 and 6.46 
6.6 
6.7
Installation of goods 5.1
Low vision aids 4.7
Medical and surgical appliances 4.2
Motor vehicles 4.1
Other equipment and appliances designed solely for use by disabled people 4.5
Parts and accessories 4.8
Repair and maintenance of goods 5.2

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