VAT Relief for Disabled People

If you have a disability or a long-term illness, you won't incur VAT charges on products designed or adapted for personal or domestic use. The HMRC outlines eligibility criteria, stating that you qualify if you have a physical or mental impairment affecting everyday activities, a condition considered a chronic sickness (e.g., diabetes or heart disease), or if you are terminally ill. Not eligible are the elderly without a disability or those temporarily disabled.


For VAT relief in bathrooms, including showers or 'wet rooms,' the product must meet the needs of the disabled person. For example, a non-specific mirror or standalone bath won't qualify, as these to not enable accessibility. Cardiff Bathroom Store rigorously follows HMRC guidelines, with the latest information available on the Government website. If you meet the criteria, download the relief form here and send it to our team for assistance.