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VAT Relief

VAT relief for disabled customers

Some shower toilets can be zero-rated when sold to a disabled person for their own personal or domestic use. Claim with a written declaration — not a doctor’s letter. We then send a voucher that only works on qualifying dryer seats and dryer seat + pan sets.

Last updated: 31 August 2026 · Guidance: HMRC VAT Notice 701/7

This page is a practical summary, not tax advice. Eligibility is set by HMRC. False declarations are a criminal matter. We will refuse a claim that is clearly outside the rules.

What can be zero-rated

HMRC lists devices that incorporate a bidet jet and warm air drier when supplied to a disabled person (or certain charities) for personal or domestic use. That is the WASHLET seat with wash + dryer, or a complete set of that seat plus its matching pan.

  • Qualifies: dryer-model seats and bundles that are that seat + matching pan.
  • Does not qualify on its own: wash-only seats, spare pans, concealed frames, cisterns, flush plates, motors, extras.

You may qualify if you have a physical or mental impairment that has a long-term effect on daily activities, a condition treated as chronic sickness, or a terminal illness. Age alone is not enough. Temporary injury is not enough. You do not need to be “registered disabled” or on benefits. Trade, developer and most commercial bathroom purchases do not qualify.

How to claim

  1. Complete the declaration form below. Do not upload medical records.
  2. We read it and, if it fits the rules, email you a one-use voucher. That voucher is limited to qualifying dryer seats and dryer seat + pan sets.
  3. Place the order with the voucher. Frames and other extras stay at the standard VAT rate.
  4. We keep the declaration with the order for at least six years.

The Inc/Ex VAT toggle on the site is only a price display for trade viewing. It is not a relief claim.

VAT relief declaration

Required fields are marked *. A relative or carer may complete this on the disabled person’s behalf.

To BMF Limited t/a Washlets Direct.

Sends to [email protected]. Do not attach medical letters. If the form does not send, email the same details to that address with the subject VAT relief.

After we receive it we check the product is a dryer model (or dryer seat + pan set) and email a one-use voucher. Add the voucher at checkout. The frame, if you need one, stays at the standard VAT rate.

Official overview: GOV.UK VAT relief for disabled people · VAT Notice 701/7.