To qualify for VAT relief, a product must be designed solely for use by disabled people. This means the original intention behind the design was to meet the specific needs of someone with a disability – not simply to offer general comfort.
At DFS:
- Only Rise and Tilt chairs qualify for VAT relief.
- Standard electric recliners do not qualify, as they are designed for general use.
- None of our beds qualify, as eligible beds must be fully adjustable and include a rise and tilt function.