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    Home / Health, education, welfare and charities / Welfare

    Equipment for blind or partially sighted people

    VAT treatment0%

    What this means for your business

    Charging VAT
    VAT is charged, but at a rate of 0% (zero-rated).
    Reclaiming VAT
    Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.

    Official guidanceEquipment for blind or partially sighted people↗ (opens in a new tab)

    Related items in Welfare

    • Building services for disabled people0%
    • Burial or cremation of dead people, or burial at seaExempt
    • Equipment for disabled people0%
    • Funeral plans written under contracts of insuranceExempt
    • Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids0%
    • Mobility aids for the elderly5%
    • Smoking cessation products — nicotine patches and gum5%
    • Welfare services provided by charities at significantly below costOut of Scope

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