VAT relief may apply to goods purchased by disabled individuals for personal use if the items are designed solely for disabled persons.
Eligible equipment for VAT relief for disabled students includes, but is not limited to, specialist software like Texthelp Read & Write or Dolphin Supernova, assistive technology packages featuring standard computers with pre-installed software, ergonomic equipment such as height-adjustable desks or specially adapted ergonomic chairs, and sensory and communication aids like Braille embossers or video magnifiers.
Charities and universities can also claim VAT relief under specific conditions, often requiring that the equipment is made available to a particular disabled person or is for eligible purposes like medical research or a Disabled Students' Allowance package. To claim relief, an eligibility declaration is typically required. For full details, visit GOV.UK.
