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Who is eligible for VAT relief?

VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.
A person is 'chronically sick or disabled' if they:
A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was generally able-bodied.
A product or service must also be supplied for the 'personal and domestic use' of a chronically sick or disabled person to qualify for zero-rating. Things not covered by this include:

Products that are eligible for VAT relief

Some examples of products that are zero-rated for VAT are:

Services that are eligible for a VAT zero-rating include: