VAT Exemption

Fill out a VAT relief declaration when you are chronically sick or disabled and you are buying eligible goods or services that are designed or adapted for your personal or domestic use. This can include mobility aids medical and surgical appliances home adaptations such as stairlifts or accessible bathrooms and repairs or maintenance of qualifying equipment. You do not need to be registered as disabled but short term conditions do not qualify. The form confirms your condition and that the purchase is for your own use so the supplier can apply a zero rate of VAT and issue the invoice without VAT. The supplier keeps the declaration as evidence. Some items have their own rules such as adapted motor vehicles which use form VAT1615A. If you are unsure please speak to the supplier or check HMRC guidance before you sign.

Find your tax exemption

Disability and medical products can qualify for significant tax relief. Select your country to see what you may be eligible for.

Zero rated — 0% VAT
What qualifies
How to claim it
Important: You must declare eligibility at the point of purchase by completing a VAT relief declaration form — this cannot be applied retrospectively. No doctor's note is required, but you must genuinely meet the eligibility criteria.
Who qualifies in the UK
To qualify you must be chronically sick or disabled — defined as a physical or mental impairment with a long-term and substantial adverse effect on everyday activities, or a condition treated as a chronic illness such as MS, diabetes, arthritis, or heart disease. You can also claim on behalf of a disabled person in your care. People aged 60 or over may qualify for a reduced 5% rate on certain mobility aid installations.
What qualifies
How to apply it
FSA & HSA tip: Regardless of your state, many products on lunor.life can be purchased using a Flexible Spending Account or Health Savings Account — saving you up to 30% through pre-tax dollars.
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For general guidance only. Not tax or legal advice. Eligibility varies by product and individual circumstance — confirm with your supplier or a tax professional before purchase. UK guidance based on HMRC Notice 701/7.