Some children are eligible for VAT Relief on products designed specifically because of their special needs.
Special Needs pushchairs can be purchased VAT Free if the purchaser provides a declaration of eligibility for VAT Relief.
You can download an Individual Eligibility Form (normally for a parent purchasing for use of a disabled child) here.
A charity purchasing for use of a disabled child can download a Charity Eligibility Form here.
In the event that a declaration of eligibility for VAT Relief is not provided when the pushchair is supplied then VAT is chargeable.
However if a declaration of eligibility for VAT Relief is subsequently provided within 30 days of supply then the VAT charged will be refunded in full. This will normally be done by prior arrangement and in order to expedite supply of the pushchair.
If you are not sure whether you are eligible for VAT Relief then you should read VAT Notice 701/7/94 and/or consult your local VAT office. Or telephone us and we may be able to guide you!
Wheelchair Voucher Scheme
Some children may be eligible for a contribution from the NHS towards the cost of a pushchair under the Wheelchair Voucher Scheme where there is a clinical need due to limited mobility.
The scheme enables a parent to choose an alternative product instead of the standard wheelchair which the NHS would otherwise issue – and receive a voucher to meet part of its cost.
The scheme is managed independently by each local health authority and requires their assessment of the product for it’s suitability for the child (and approval of us as its supplier).