HMRC allow VAT relief if you are buying something because of your disability, but the rules are quite strict, they must be “designed solely for disabled people” – to quote the HMRC website:
This means that the original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disability.
You cannot buy goods that are designed for use by disabled and non-disabled people alike VAT-free. Goods that are bought to be used by or that are mainly bought by disabled people cannot be bought without VAT unless they’re designed solely for use by disabled people.
For example, general purpose equipment such as an air conditioning device, a reclining chair or an orthopaedic bed might benefit a disabled person but cannot be bought VAT-free because they’re not designed solely for use by a disabled person.
So unfortunately this means that, while things like recumbent trikes and electric bikes may be very useful for your disability, I cannot take off the VAT unless they have additional special modifications that would not normally be fitted for someone who does not have a disability. Give me a call or send me an email if you aren’t sure if you will have to pay VAT – if you don’t, all I need from you is a written declaration that you have a chronic illness or disability, so I can file that to show HMRC why I haven’t charged you VAT.