UK retailers list most CPAP machines, masks and oxygen concentrators at two prices: with and without VAT. The lower price is what you pay if you qualify for VAT relief for disabled people and people with chronic illness. The rules are in HMRC VAT Notice 701/7. This guide sets out what they mean for respiratory equipment.
Who qualifies
Under the notice, “disabled” means disabled or chronically sick. A person qualifies if they have either:
- a physical or mental impairment with a long-term and substantial effect on everyday activities, or
- a condition the medical profession treats as a chronic sickness. HMRC’s example is diabetes.
The relief is not means-tested and doesn’t depend on benefits. You don’t need to be registered disabled. It does not cover an older person who isn’t chronically sick, or someone who is only temporarily incapacitated. A parent, spouse or guardian can buy on the person’s behalf.
ResMed’s UK shop and Intus Healthcare both give obstructive sleep apnoea as an example of a chronic sickness. HMRC itself won’t rule on individual customers. The supplier is responsible for deciding.
Which equipment qualifies
| Item | Position under Notice 701/7 |
|---|---|
| Oxygen concentrators | Named in paragraph 4.2.2 as a zero-rated medical appliance |
| Artificial respirators | Named in the same list |
| Parts and accessories | Zero-rated if designed solely for use with an eligible item (paragraph 4.9) |
| General-purpose batteries | Not eligible on their own, even if bought for an eligible device (paragraph 4.9) |
| Hire or lease | Hire or lease of eligible goods to an eligible person can be zero-rated (paragraph 4.12) |
| Repair and maintenance | Can be zero-rated for eligible goods (paragraph 5.2) |
CPAP machines and masks aren’t named in the notice’s example list. UK sleep retailers mark which products they treat as eligible. On ResMed’s UK shop, the VAT-relief checkbox only appears next to eligible items.
Conditions that apply to every purchase
All three must be true:
- Eligible customer. You are chronically sick or disabled, as above.
- Personal or domestic use. Business use doesn’t qualify. Neither do supplies to hospital inpatients or nursing-home residents for care given there.
- Eligible goods. The item is designed for, and relates to, your condition.
The notice adds one more restriction for medical appliances. They are zero-rated only if sold without you needing to attend a hospital or nursing home for their fitting.
The declaration
HMRC doesn’t issue exemption certificates. Instead, you give the supplier a written declaration that you are eligible. It must be separate from, or clearly distinguishable from, the order form. Electronic declarations are allowed, which is why online shops use a checkbox or a short form. HMRC publishes a template declaration.
The notice warns that there are penalties for false declarations. If someone can’t sign, for example a child, a parent, guardian or doctor can sign for them.
What it’s worth
UK standard-rate VAT is 20%. As an example, ResMed’s UK shop lists the AirSense 11 AutoSet at £669 “plus VAT” (ResMed, 14 October 2026). An eligible buyer pays the listed figure. Anyone else pays the listed figure plus 20%.
Mistakes and refunds
HMRC can’t make refunds directly to customers. If a supplier charged VAT when it shouldn’t have, the supplier corrects its records and refunds you. ResMed’s UK shop says it can’t refund VAT paid in error. Claim the relief at checkout, before you pay.
Imports
The relief also applies to goods imported from outside the UK, under the same conditions. You lodge the declaration with the import entry before the import takes place. This applies to purchases by eligible individuals. When a supplier imports stock, it pays the VAT itself.
The verdict
If you have sleep apnoea, COPD or another chronic condition and are buying for your own use, claim VAT relief at checkout. On a CPAP machine or concentrator it is one of the biggest savings available. Read the declaration before you sign it, and keep a copy.