You can claim relief to pay no Customs Duty or VAT on goods specially designed or adapted to assist disabled people, including people who are blind or partially sighted, in carrying out everyday activities.
Some goods are zero rated for VAT when imported for disabled people, imported by charities or purchased with donated funds. (open in new tabs)
Some goods are automatically free of Customs Duty. You can check this by finding the commodity code in the tariff. (opens in a new tab)
If your goods are not free of duty in the tariff, or not zero rated for VAT, you can claim relief from Customs Duty and VAT on certain goods.
For more information go to the Government website (opens in a new tab)