VAT Relief on Stairlifts and Home Lifts

VAT relief is one of the simplest ways to cut the cost of a stairlift or home lift. Your installer applies it when you sign a short declaration. The rules are in HMRC’s VAT Notice 701/7 (last updated 31 December 2020) and were checked on 9 November 2026.

This page explains who qualifies, what’s covered and how the over-60s rate works. If you are still choosing equipment, our stairlift guide for UK buyers explains the types. For prices before VAT, see our stairlift cost guide and home lift price guide.

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Who qualifies for VAT relief on a stairlift?

You may qualify if you are “chronically sick or disabled” and the stairlift is for your own use at home. HMRC defines this as a physical or mental impairment with a long-term and substantial effect on everyday activities, or a condition treated as chronic sickness, such as diabetes.

You don’t need to be registered disabled or on any benefit (GOV.UK).
A temporary condition, such as a broken leg, does not count.
For a lift, the relief applies to one that helps the disabled person move between floors of their private home.

What does VAT relief cover?

It covers the stairlift itself and the work to fit and look after a lift between floors. Under Notice 701/7, suppliers can zero-rate:

a stair lift, or a chair lift designed for use with a wheelchair (section 4.3)
a lift designed to help a disabled person move between floors of their home, such as a through-floor home lift (section 6.5)
installation of that lift, plus later repair and maintenance (section 6.5)

GOV.UK puts it simply: “You’ll not have to pay VAT if you’re having a lift installed to help you move between floors” because of your disability. That applies to home lifts as well as stairlifts.

How do you claim it?

You sign an eligibility declaration and give it to the installer before you pay. HMRC says suppliers should get a separate written declaration from the customer. If the disabled person can’t sign, a parent, guardian, doctor or other responsible person can sign for them. Check with the installer before signing on behalf of Mum or Dad.

Ask the installer for the form. Check that the quote shows VAT at 0% and that every detail on the declaration is correct.

Do over-60s get VAT relief on a stairlift?

Yes. If you are 60 or over, a stairlift supplied and installed in your home can be charged at the reduced 5% rate even if you are not disabled (GOV.UK). Section 9.2 of the notice lists other mobility aids that qualify, including grab rails, ramps and bath lifts. Repairs to the stairlift after it is installed don’t get the reduced rate, and you give the supplier a written declaration, separate from the invoice.

Home lifts are not on that list. The 5% rate for over-60s names stair lifts but not through-floor or platform lifts, so don’t assume it applies. If you are disabled, the 0% rate for lifts between floors applies instead.

VAT on stairlifts and home lifts, by situation (checked 9 November 2026)
Your situation	VAT on a stairlift	VAT on a home lift
Long-term illness or disability, lift for your own home	0% (zero-rated)	0% if it helps you move between floors
Aged 60 or over, not disabled	5% reduced rate	Not on the 5% list; ask the installer
Temporary condition only and under 60	No relief	No relief

Are home lift prices shown with or without VAT?

Some manufacturers publish home lift prices excluding VAT, so check before you compare. For example, Stiltz lists its lifts from £17,000 ex VAT. If you qualify for zero-rating, the ex-VAT figure may be close to what you pay. If you don’t, ask for the full price including VAT before you compare quotes.

VAT relief also works alongside a grant. If a Disabled Facilities Grant pays part of the cost, a lower VAT bill can reduce your share. Our guide to help for older people buying a stairlift covers other savings.

When you’re ready, you can ask one local installer for a stairlift quote with the VAT shown clearly or book a free home lift survey. One local installer contacts you, not five, and there is no obligation.

VAT relief questions

Is servicing a stairlift or home lift VAT-free too?

If you qualify for the zero rate, yes. Notice 701/7 allows repair and maintenance of a qualifying lift to be zero-rated, and GOV.UK confirms this covers repairs and maintenance. Ask your installer to apply it to your service contract.

Do I need to be registered disabled?

No. You don’t need to be registered disabled or on a benefit (GOV.UK). You sign a written eligibility declaration instead, and if you can’t, a parent, guardian, doctor or other responsible person can sign it.

I’m over 60 and disabled. Which rate applies?

If you meet HMRC’s definition of chronically sick or disabled, the 0% rate applies, which is better than the 5% over-60s rate. The over-60s rate is for people who don’t qualify as disabled.

Can I get VAT relief and a grant?

Yes, the two work side by side. If your council pays part of the cost through a grant, VAT relief can still reduce what you pay. See our guide to the council grant for stairlifts and home lifts.