To purchase a mobility scooter free of VAT you need to declare that you are 'chronically sick or disabled' and that the goods are for your own personal or domestic use. This is a self-certification system - we do not require proof of your impairment.
A person is 'chronically sick or disabled' if he or she is a person:
with a physical or mental impairment which has a long term and substantial adverse effect upon his or her disability to carry out everyday activities. With a condition which the medical profession treats as a chronic sickness.
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
If you are unsure, you should seek guidance from your GP or other medical professional.
You can find out more from the Helpsheets on the GOV.UK website, by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073 or by calling our advice line on 0800 999 6606