Medium Mobility Scooters
- Roma Tulsa Mobility Scooter Item Code: MS30792FREE ShippingWant it fast? Pick it up at our Store or choose Express Delivery in checkout.Comfortable height & depth adjustable swivel seat. Front & rear LED lights.. Front shopping basket. Wing mirrors. Easy to use controls. Front & Rear shock absorbers. Pneumatic tyres. Flip up arm rests. Padded and fold down backrest. Anti- tipping wheels at rear. Angle adjustable tiller. Flexible seat slider. USB Charging PortExpress Delivery AvailableSpecial Price £1,799.99 with VAT Relief
Was: £1,999.99Save: £200.00
- Shoprider Cadiz Mobility Scooter - Black Item Code: MS13233FREE ShippingShoprider Cadiz Mobility Smart Overview Full Suspension Captain seat - lockable four position swivel seat Forward, back and height adjustable seat Width adjustable arms Full lights set High/low speed switch Front and rear suspension Adjustable angle tiller with delta handle Large pneumatic tyres for extra comfort Available in blackSpecial Price £1,499.99 with VAT Relief
Was: £1,765.59Save: £265.60
- Shoprider / RMA Sovereign 4 Mobility Scooter Item Code: MS12172FREE ShippingThe Sovereign four mobility scooter is designed for use both indoors and out. It will take you from shopping centre to supermarket to café with ease. There is a handy shopping basket on the front useful for when you are browsing round the shopping mall. The scooter also has front lights making it an all day and all year-round model. The seat is padded with your comfort in mind and along with a backrest should make for a comfortable journey. The seat adjusts and swivels which is all important when trying to get on and off your scooter with ease either with assistance or indeed alone. The scooter travels at a speed of 4mph and has a range of 20 miles. This scooter has been tried and tested over many years and is possibly one of the most popular models ever made for its all-round comfort, versatility and general useability. The scooter has anti-tip wheels and the charger socket is on the tiller for charging at your convenience. The maximum user weight on this model is 21 stones and it really will suit a wide variety of users.Features Use for both indoors and out Handy shopping basket Bright beam front headlights Padded comfortable seat and backrest Seat swivels making it easier to get on and off Anti tip wheels Versatile for wide range of usesSpecial Price £999.00 with VAT Relief
Was: £1,208.49Save: £209.49
- Pride Apex Finesse Item Code: MS28763FREE ShippingThe Apex Finesse Mobility Scooter features Comfort-Trac front and rear independent suspension for high performance. Offering a sleek, modern design and a full complement of standard features, including a delta tiller with wraparound handles and a luggage compartment light, the Apex Finesse is an excellent mobility scooter option. Smooth Ride Comfort-Trac front and rear suspension for improved absorption over rough surfaces and a more comfortable ride experience over rough terrain Full LED Lighting PackageCurb and rear lights, directional signals and courtesy light under tiller for ultimate visibility in low-light settings Delta Tiller Ergonomic wraparound handles enables easy-to-use left or right hand operation and the ability to rest your wrist on the handle for added comfort Comfortable SeatingBlack vinyl reclining high-back seat with sliders, height adjustable headrest, flip-up, height and width adjustable armrest NOTE: 1. Due to manufacturing tolerances and continual product improvement, this specification can be subject to a variance of + or - 3 %. 2. Specification varies with user weight, terrain, battery type, battery condition and tire pressure. 3. Battery weight may vary based on manufacturer. Tested in accordance with ANSI/RESNA, WC Vol. 2, Section 4 and ISO 7176-4 standards. Results derived from theoretical calculations based on battery specifications and drive system performance. Testing conducted at maximum weight capacities. This specification can be subject to a variance of +10%, -5%. The information contained herein is correct at the time of publication; we reserve the right to alter specifications without prior notice.£1,439.29 with VAT Relief
- Invacare - Leo Mobility Scooter (Various Colours) Item Code: MS14815FREE ShippingThe Invacare Leo is a scooter designed for all those that value their independence and wish to get out and about by themselves. Safety is a key feature of the Leo, but this does not detract from its stylish and sporty looks. Leo offers drivers the freedom and confidence to enjoy their essential daily outings and leisure excursions. With exactingly high standards of design and safety engineering, the Leo undoubtedly sets a new market standard. The Invacare Leo offers a smooth, safe drive in a scooter that is easy to control and manoeuvre. The Leo intelligent lighting package includes indicators that automatically switch off and a rear brake light for safe driving. In addition to a visual warning for the battery level display, drivers are also alerted with an audible warning (beep) when the battery needs recharging. The Leo is a compact mini-scooter that can be easily dismantled for transportation during longer trips or weekend breaks. With a smooth drive and easy manoeuvrability, getting round tight corners in the local shopping centre, museum or leisure complex becomes refreshingly easy. Access to the battery and electronics for maintenance or servicing is much easier with the Leo as only one part needs to be removed. Drivers can trust the Leo to take them wherever they need to go. From a trip to the shops or a ride to the park, theLeo is rendered sturdy and reliable thanks to its exceptionally high quality electronic engineering and power. These elements are protected from corrosion and water, (splash protection) which safeguard the vital workings of the scooter against dirt and water. A two-step disengaging lever protects the scooter from free-wheeling if inadvertently knocked out of drive mode. The lighting system is designed so that if one of the lights goes, all other lights still continue to function.Special Price £1,099.00 with VAT Relief
Was: £1,230.09Save: £131.09
- Shoprider Perrero Mobility Scooter Item Code: MS13227FREE ShippingThe Shoprider Perrero has the following features Full suspension Captains seat - Lockable four position swivel Forward, back and height adjustable seat High backrest - adjustable angle and fold down Full light set Indicators Horn High/low speed switch Dual position armrest option designed to move with the seat or remain fixed on seat frame Narrow profile wheels for easier steering Adjustable tiller (five angle positions) Height and width adjustable arms Flip-up padded armrests Anti-tippers Basket Wing mirror *Passenger weight, ground conditions, temperature and battery condition/size can affect distance of travelSpecial Price £1,499.99 with VAT Relief
Was: £1,735.89Save: £235.90
- Freerider - Knightsbridge 3 Mobility Scooter Item Code: MS14771FREE ShippingFreerider - knightsbridge 3 Mobility ScooterFreeRider is a renowned mobility scooter brand, providing quality and value for money.NHC Technology, a world-wide supplier and manufacturer of mobility and healthcare products, is pleased to have been awarded the exclusive UK wholesale license for FreeRider mobility scooter products from the Taiwanese manufacturers.Our scooters are manufactured in Taiwan. As the sole UK agents, you can rest assured that by ordering from FreeRider, you are going direct to the source to receive the maximum returns on your scooter sales.£1,308.49 with VAT Relief
- TGA - Vita Midi Mobility Scooter Item Code: MS26093FREE ShippingThe 4-Wheel TGA Vita Midi brings to the market ground-breaking developments in compact mobility scooter technology for 2012. Taking cutting edge styling, comfort and performance to the next level, the Vita Midi now offers a compact option within the Vita family that has already proven to be a leading choice across the UK. The Vita Midi 4 is unlike any other compact mobility scooter available today. As with all Vitas from TGA, the Vita Midi utilises engineering techniques from the motorcycle industry, incorporates state-of- the-art styling and has all round suspension with a revolutionary rear mono shock absorber. It provides comfort for an owner weighing up to 135kg (21.3 stone) and has a top speed of 12.8km/h (8mph) which is delivered by a powerful 500w transaxle motor. As the chassis is more streamlined and the turning circle has been reduced to a mere 1200mm (47"), it provides superb manoeuvrability around town and boasts a 35km (22miles) range with standard 50a/h batteries which is impressive for such a compact scooter.It's dynamic looks and stunning alloy wheels are perfect for end users who prefer a vehicle that does not resemble a traditional mobility scooter and makes a unique visual statement when driven. The new Vita Midi 4 encompasses a full lighting kit for maximum safety with high visibility, long life LED head and rear lights along with indicators - all of which use less battery power and hence improve efficiency.The deluxe orthopaedic seat and enhanced LCD tiller are both fully adjustable so optimum ergonomics are achieved for every user along with easier access on and off the scooter. Controls have been enhanced for the simplest operation and the striking, unique body mouldings are available in Metallic Red or Graphite Grey. Compact chassis for fantastic manoeuvrability around town Market leading reliability and build quality Up to 21 stone / 135kg user capacity The smoothest ride available through revolutionary shock absorbers High visibility LED lights with clever low energy usage 8mph (12.8km/h) top speed with range of up to 20 miles (32.1km) Powerful 120amp controller Orthopaedic, swivelling and fully adjustable seat provides all day comfort Choice of Graphite Grey or Metallic Red colours Supplied with Powerful 50ah batteries Revolutionary rear mono shock absorber State-of-the-art digital controls for ease of useSpecial Price £2,595.00 with VAT Relief
Was: £2,699.00Save: £104.00
- Envoy 6 Mobility Scooter Item Code: MS25406FREE ShippingThe Envoy 6 is available in a range of colours and boasts many features found on a much larger model. The Envoy 6 is fully road worthy and comes fitted with fully functioning indicators and mirrors for road use. The tyres are black pneumatic and the scooter has full all-round suspension so travelling upon the roads with this model is comfortable and safe. In fact, the Envoy 6 has been designed following consultation with a wide range of customers and distributors to ensure that the model was built with a full understanding of what clients needed and had asked for in the past. With a maximum range of 30 miles and a maximum speed of 6mph the Envoy 6 will safely negotiate the route from home to town and home again with no problems- a safe journey on the roads and no worries about the battery letting you down. There is even the addition of an LED headlight so you are safe when the light is fading or at night with the Envoy 6. With a maximum weight capacity of 25 stones and available in Spirit Red or Electric Blue- this fully loaded yet more compact scooter could be just what you are looking forFeatures Max range of 30 mile* Range of colours Top speed of 6mph* Fully functioning indicators and mirror for road use All round suspension Powerful 470W motor LED headlight Stylish silver wheel hubs Delta bars as standard Black pneumatic tyres Maximum range of 30 milesSpecial Price £1,249.99 with VAT Relief
Was: £1,580.79Save: £330.80
- Pride Jazzy Zero Turn Mobility Scooter Item Code: MS29049FREE ShippingGet a 4-wheel scooter with a 3-wheel turning radius with the Jazzy® Zero Turn and Pride’s exclusive patent-pending, Zero Turn technology.Navigate tight corners and small spaces effortlessly with a 38” turning radius. Illuminate your ride with bright LED lighting. Dual motors and CTS suspension ensure a smooth and comfortable drive. Charging port built into the tiller for easy charging Contemporary new rim design makes the Jazzy® Zero Turn look as good as it drives CTS suspension for comfortable long range use Delta tiller, ergonomic wraparound handles enables easy-to-use left or right hand operation Dual motors for added traction in rough terrain Front basket Full LED lighting package for safe operation Patent pending technology provides 4-wheel stability with 3-wheel turning radius Under seat storage comes standard USB charger built into the tiller for convenient charging of smart phones and portable devices Your choice of five contemporary, interchangeable colour shrouds Note: 1. Due to manufacturing tolerances and continual product improvement, this specification can be subject to a variance of + or - 3 %. 2. Specification varies with user weight, terrain, battery type, battery condition and tire pressure. 3. Battery weight may vary based on manufacturer. Tested in accordance with ANSI/RESNA, WC Vol. 2, Section 4 and ISO 7176-4 standards. Results derived from theoretical calculations based on battery specifications and drive system performance. Testing conducted at maximum weight capacities. This specification can be subject to a variance of +10%, -5%. The information contained herein is correct at the time of publication; we reserve the right to alter specifications without prior notice.Special Price £1,199.99 with VAT Relief
Was: £1,399.29Save: £199.30
- TGA - Vita Lite Mobility Scooter Item Code: MS26092FREE ShippingThe new TGA Vita Lite represents a pioneering choice in compact mobility scooter design. Cutting edge styling, innovative safety features and a highly manoeuvrable, lightweight chassis all deliver the easiest and smoothest driving experience ever.Bringing together many of the proven and popular features from the current Vita range, this new Lite version is perfect for hassle-free urban mobility.Features Highly compact chassis for fantastic urban manoeuvrability and easy storage Independent, active front suspension for maximum safety when mounting kerbs Up to 135kg (300lbs) user capacity, powerful 2 X 36Ah batteries and reliable S-drive controller 6mph (9.6km/h) top speed with range of up to 15.5 miles (25km) Cutting-edge Vita styling with high visibility, low energy LED lights and indicators Orthopaedic, swivelling and fully adjustable seat provides all day comfort Available in striking metallic red The Vita Lite Ideal for owners looking for a less traditional looking compact scooter, this new Lite version displays all the hallmarks of TGA Vita styling and delivers an eye-catching statement for owners.TGA Vita’s are superior to other mobility scooters in terms of technology and looks. They successfully harness advanced engineering techniques from the motorcycle industry. All round suspension with revolutionary rear mono shock absorbers, high visibility long life LED lights and advanced LCD tiller control panels are standard throughout the range and are now included in this new Lite version. The inclusion of active suspension results in a smooth and stable ride that reflects the experience normally only associated with large quality scooters. Each front wheel can react independently when mounting kerbs at an angle or negotiating uneven terrain, which has already proven highly advantageous for users of the TGA Vita X.The Vita Lite is ideal for users who have limited storage space at home and need a scooter that is easy to drive around town. The Vita Lite only measures 620 x 1195mm but still provides ample legroom of 320mm. The high grip tyres and robust alloy wheels provide consistent traction and safety is enhanced with the inclusion of anti-tip castors and a ground clearance of 85mm Revolutionary rear mono shock absorber Orthopaedic, swivelling seat for easy access Spacious floor well for day long comfort Highly visible, energy efficient LED lights Striking alloys and high-grip tyres Fully adjustable, ergonomic tillerSpecial Price £1,995.00 with VAT Relief
Was: £2,199.98Save: £204.98
- Envoy 4 Mobility Scooter Item Code: MS25408FREE ShippingAvailable in a choice of colours, the Envoy 4 is a valued addition to the Envoy range. The range was designed and constructed following consultations with users and distributors of mobility scooters to ensure that the scooters fully met with user requirements. The envoy 4 boasts many features found on a much larger model yet are encompassed within this compact scooter. The scooter has a maximum range of 30 miles and a top speed of 4mph and a powerful 350watt motor. All round suspension ensures a smooth and comfortable ride when you are out and about and with the handy addition of a small shopping basket to store any purchases, the Envoy 4 really will take you from home to the shops in comfort and ease. There is the addition of an LED front headlight to ensure your safety in the fading light or at night. The maximum weight capacity of the Envoy 4 is 25 stones and the model comes in a lovely range of colours- sure to suit every taste.Features Max range of 30 mile* Top speed of 4mph* Choice of 4 colours Additional shopping basket fitted Powerful 350W motor All round suspension Stylish silver wheel hubs Delta bars as standard Black pneumatic tyresSpecial Price £1,049.99 with VAT Relief
Was: £1,227.69Save: £177.70
- Pride Colt Twin (High Back Seat) Mobility Scooter (Various Colours) Item Code: MS18120FREE ShippingPride Colt Twin (High Back Seat) Mobility Scooter The sleek, sporty Colt Twin scooter delivers high performance operation and features unique dual front wheels to deliver the maximum stability of a four wheel scooter with the superb manoeuvrability of a three wheel scooter. With a full complement of advanced standard features like exclusive low-profile tyres, wraparound delta tiller, and feather-touch the Colt Twin is a greater value than ever before.Special Price £1,259.99 with VAT Relief
Was: £1,520.79Save: £260.80
- Pride Colt Deluxe (40AH) Mobility Scooter (Various Colours) Item Code: MS18122FREE ShippingThe sleek, sporty Colt Deluxe scooter delivers smooth performance and all-new features. With a full complement of advanced standard features including, rugged suspension, high-visibility automatic front and rear lighting system, feather-touch disassembly, LED kerb light, and wraparound delta tiller, the Colt Deluxe is a greater value than ever before. Features Smooth Performance Mono-shock rear suspension and improved front suspension Low profile tyres Disc and pad breaking system Captains’ seatSpecial Price £1,199.99 with VAT Relief
Was: £1,366.99Save: £167.00
- Shoprider Deluxe Mobility Scooter - Blue (Captians Seat) Item Code: MS13226FREE ShippingShoprider Deluxe Mobility Scooter Overview The Shoprider Deluxe has the following features Large pneumatic tyres for extra comfort Dismantle for storage Comfortable sliding/swivel seat with flip up armrests 5 position tiller angle *Passenger weight, ground conditions, temperature and battery condition/size can affect distance of travel.
- Shoprider Cadiz Mobility Scooter - Red Item Code: MS13234FREE ShippingShoprider Cadiz Mobility Smart Overview Full Suspension Captain seat - lockable four position swivel seat Forward, back and height adjustable seat Width adjustable arms Full lights set High/low speed switch Front and rear suspension Adjustable angle tiller with delta handle Large pneumatic tyres for extra comfort Available in black *Passenger weight, ground conditions, temperature and battery condition/size can affect distance of travel.£1,645.59 with VAT Relief
- Sterling S425 Item Code: MS29629FREE ShippingFaster, stronger and longer – the S425 crams in all of the features of its little brother, but with added power! Taking the bright, front/rear LED lights, all-round suspension and combining it with a maximum speed of 8mph, the S425 is fully legal for road use as well as on pavements. As you’ll be travelling on roads, the increased wheel height (30cm) will help to tackle those usual outdoor obstacles with ease. Fancy venturing a little further? The larger battery size of 55Ah will help to power your way. Plus with the S425’s unique carbon-metallic colour, heads will turn just as easily as your S425 does!£1,684.39 with VAT Relief
- Sterling Elite 2 XS Item Code: MS29626FREE ShippingThe Sterling Elite2 XS mobility scooter is the successor to the outstanding Elite XS. Reliability and safety are in the genes of the new Sterling Elite2 XS. With the intuitive ergonomic wig-wag control, the Sterling Elite2 XS is the new standard of mobility scooter drive controls. Information of your journey - trip distance, total distance and speed reading is easily displayed on the backlit LCD control unit. The Elite2 XS is designed for comfort with the unique adjustable rear suspension. This combined with an adjustable seat, gas strut adjustable tiller and delta handle bar, means a comfortable riding position can be always be found.£2,654.49 with VAT Relief
- Sterling Sapphire 2 Item Code: MS29624FREE ShippingDesigned to give exceptional manoeuvrability both indoors and out, the Sapphire 2 is a 4mph portable mobility scooter that separates into 4 easy to manage parts. Dual handles fitted to the batteries and rear drive unit make lifting and handling your mobility scooter safer and more manageable, whilst powerful LED lights on the front and rear ensure you're always seen on your travels. The ergonomic floor panel design also provides maximum legroom compared to other mobility scooters in its class. The maximum range is up to 19 miles.£1,257.69 with VAT Relief
- Pride Maxima 4 Mobility Scooter Item Code: MS18109FREE ShippingPride Maxima 4 Mobility Scooter The Maxima Scooter combines outstanding performance and elegant styling together with rugged construction for an increased weight capacity of up to 35.7 stone (227 Kg). With a list of standard features like an easily adjustable tiller, fully directional lighting, heavy duty drive train, and enhanced rear suspension - the Maxima provides heavy duty brawn with all the convenience and comfort of a luxury scooter.£3,078.99 with VAT Relief
- Shoprider Deluxe Mobility Scooter - Red (Captians Seat) Item Code: MS13228FREE ShippingOverview The Shoprider Deluxe has the following features Large pneumatic tyres for extra comfort Dismantle for storage Comfortable sliding/swivel seat with flip up armrests 5 position tiller angle *Passenger weight, ground conditions, temperature and battery condition/size can affect distance of travel.
- Shoprider Valencia Mobility Scooter - Blue Item Code: MS16170FREE ShippingThe Shoprider Valencia is a scooter which comes with the 20 mile Range, Comfort and legroom of a mid size scooter plus Dismantles easily without tools like a portable scooter for transporting in a vehicle.It comes standard with a Split battery pack,Swivel seat,Full lights set, Adjustable angle tiller with lock function and comes in classic shoprider red or metallic blue.£1,211.59 with VAT Relief
- Pride Maxima 3 Mobility Scooter Item Code: MS18108FREE Shipping£2,904.39 with VAT Relief
- Shoprider Deluxe Mobility Scooter - Blue (Standard Seat) Item Code: MS13229FREE ShippingShoprider Deluxe Mobility Scooter Overview The Shoprider Deluxe has the following features Large pneumatic tyres for extra comfort Dismantle for storage Comfortable sliding/swivel seat with flip up armrests 5 position tiller angle *Passenger weight, ground conditions, temperature and battery condition/size can affect distance of travel.
- Shoprider / RMA Sovereign 3 Mobility Scooter Item Code: MS13225FREE ShippingSpecial Price £1,149.99 with VAT Relief
Was: £1,362.39Save: £212.40
- Shoprider Deluxe Mobility Scooter - Red (Standard Seat) Item Code: MS13230FREE ShippingShoprider Deluxe Mobility Scooter Overview The Shoprider Deluxe has the following features Large pneumatic tyres for extra comfort Dismantle for storage Comfortable sliding/swivel seat with flip up armrests 5 position tiller angle *Passenger weight, ground conditions, temperature and battery condition/size can affect distance of travel.
- Sterling S400 Item Code: MS29628FREE ShippingLooking for a compact, 4mph mobility scooter with big features? Then look no further than the S400. Highly manoeuvrable around shopping centres and equally at home on busy high streets, the all-round suspension as standard ensures that those bumpy drop kerbs when crossing the road are a thing of the past. Plus with the bright, energy efficient LED’s lighting your way, you’re just as visible on those late-night shopping trips as you are during the day.£1,588.49 with VAT Relief
- Roma Murcia Mobility Scooter - Red Item Code: MS27209FREE ShippingThe Murcia is a robust and highly manoeuvrable scooter that is great for both indoor and outdoor use. The Murcia accommodates users up to 21 stone and provides a great ride quality over compact scooters, which is improved by the comfortable swivel, adjustable height seat and solid puncture proof tyres. The unique design of the Murcia incorporates a split battery pack to allow the 34/36Ah batteries to be removed one at a time and an adjustable angle tiller with delta handle to find the optimum driving position easy. It also features easy to use controls and an LED front headlight.£1,299.98 with VAT Relief
- Shoprider Valencia Mobility Scooter - Red Item Code: MS16171FREE ShippingThe Shoprider Valencia is a scooter which comes with the 20 mile Range, Comfort and legroom of a mid size scooter plus Dismantles easily without tools like a portable scooter for transporting in a vehicle.It comes standard with a Split battery pack,Swivel seat,Full lights set, Adjustable angle tiller with lock function and comes in classic shoprider red or metallic blue.£1,242.39 with VAT Relief
- Invacare - Leo Mobility Scooter (Blue) (MS26884) **Used** Item Code: MS26884FREE Shipping£899.98 with VAT Relief
VAT relief for disabled people in a nut shell allows chronically sick or disabled people to buy eligible items at 0% VAT thus saving them money. Full information about VAT relief can be found on the HMRC website by clicking here.
I'm buying for someone else can I still claim VAT relief?
Yes you can, during the checkout process simply choose "I am ordering on behalf of someone else who is chronically sick or has a disabling condition" & fill it out with the details of the applicant. Its very simple to complete please don't worry!
Who is eligible for VAT relief?
To be eligible for VAT relief the government says you have to fit the following criteria,
Charities – simply provide your charity number.
A person is ‘chronically sick or disabled’ if he/she is a person:
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- Who is terminally ill.
Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
What proof do we need to provide?
In order to waive VAT on your purchase, the government requires a simple self declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.
Its very easy to claim VAT relief, all we need to know is the name, address & disability of the person the item is for & what there chronic sickness or disability is. We don’t need a doctor’s letter or any reference numbers.
Which Items are eligible?
VAT Exemption only applies to certain items; these are items which have been designed to be used by someone who is chronically sick or disabled. Examples of such products are Mobility Scooters, Wheelchairs, Bath Lifts & many more daily living aids.
Things to Remember
We do NOT decide if an item is or isn’t exempt & we don’t make any more or less money if we charge you VAT or we don’t charge you VAT.
If you do not complete the VAT exemption form, or you are not eligible for VAT relief, we are obliged to charge you VAT on the whole of your order.
If you fail to return any VAT exemption forms to us we WILL charge your card for the outstanding VAT.
Not all of our products are eligible for VAT relief, so we are obliged to charge VAT for those products even after you complete this form.
Visit HM Revenue & Customs VAT for disabled people section