Can I buy an e-bike, bicycle or trike VAT-free?

Cycling is routinely framed as a lifestyle choice. A leisure activity. A sport. A healthy option for people who already have plenty of ways to get around.

For many disabled people, that framing is wrong.

An adapted cycle, electric trike or handcycle is not a hobby. It is a mobility aid – a practical way of travelling independently, without relying on lifts, taxis or patchy public transport. And it's a distinction recognised by tax law.

UK VAT rules allow some adapted cycles to be supplied VAT-free using a simple self-declaration – but only if the cycle has been designed or adapted to meet a disability-related need. Handcycles, stability-focused tricycles, adapted tandems and cycles with supported seating, modified controls or enhanced balance systems commonly qualify.

Certain models produced by Jorvik Tricycles, for example, are built as mobility aids rather than general-purpose bikes and can be supplied VAT-free where the eligibility criteria are met.

Standard bikes and off-the-shelf e-bikes remain subject to VAT, even when bought by disabled riders. Cosmetic tweaks or general comfort modifications do not change that.

The buying process itself is simple. Customers are asked to self-declare that the cycle is for their personal use and that it has been designed or adapted to meet their needs. No medical evidence is required. HMRC relies on declaration, not diagnosis.

VAT relief can apply to accessories and spare parts if they are designed solely for use with a qualifying adapted cycle and are for the disabled person’s personal or domestic use. As with the cycle itself, the test is whether the item exists because of a disability.

That usually means specialist components that are integral to how the adapted cycle works – such as bespoke braking or gearing, specialist seating or harnesses, or power systems designed for a specific adapted trike or handcycle.

General-use accessories remain subject to VAT, even when fitted to an adapted cycle. Standard lights, rain covers, phone mounts, bike computers, generic batteries and everyday tools do not qualify.

Put simply: if the item would make sense on a standard bike, it probably isn’t VAT-free.

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VAT relief on adapted cycles

How do I claim VAT relief on a bicycle or trike?

You don’t claim VAT relief retrospectively – it is applied at the point of purchase.

If the cycle qualifies, the retailer will sell it to you at 0% VAT once you complete a short VAT exemption declaration. This is a self-declaration confirming that you are disabled (or buying on behalf of someone who is). No medical evidence is required.

Who is eligible for VAT relief on a cycle?

VAT relief applies to disabled people who need a cycle that has been designed or adapted specifically to meet their needs. It also applies if you are buying the cycle on behalf of a disabled person, such as a family member or someone you care for.

What kinds of bicycles or trikes usually qualify?

Cycles that commonly qualify include handcycles, stability-focused tricycles, adapted tandems and cycles with specialist features such as supported seating, modified controls or enhanced balance systems. For example, certain models produced by Jorvik Tricycles are built as mobility aids and can be supplied VAT-free where the eligibility criteria are met.

Do standard bikes or e-bikes ever qualify?

Standard two-wheeled bicycles and off-the-shelf e-bikes are not eligible for VAT relief, even if they are bought by a disabled rider. General comfort upgrades or cosmetic changes do not alter this. The design or adaptation has to be directly linked to a disability.

Do I need proof of disability or a doctor’s letter?

No. HMRC does not require medical evidence.

VAT relief works on the basis of self-declaration. You confirm that you are eligible and that the cycle is for your personal use. Retailers are not expected to request diagnoses or supporting documents.

Why does VAT relief exist for adapted cycles?

Because for many people, cycling is not a lifestyle choice but a practical form of mobility.

Research by Wheels for Wellbeing found that 75% of disabled cyclists find cycling easier than walking, with the same proportion using their cycle as a mobility aid, comparable to a wheelchair or mobility scooter. For people with balance issues, joint pain, breathing difficulties or limited stamina, an e-bike or electric trike can turn an exhausting journey into a manageable one. For many, cycling is not about fitness or freedom in the abstract. It is about shopping independently, getting to work, visiting friends – and doing so with dignity.

Cycle insurance for adapted cycles and trikes

ETA’s cycle insurance is well suited to adapted cycles, e-bikes and electric trikes. Policies include cover for theft, accidental damage, vandalism and third-party claims as standard, including 24/7 breakdown cover for you and your bike or trike.

Please note that while Cycle Rescue will always aim to assist, we can’t guarantee that drivers will be able to help lift riders from their cycle to the recovery vehicle if mobility is severely restricted. If you’re unsure whether cover is right for you, the team will be happy to talk it through.

Does VAT relief apply to accessories and spare parts?

Sometimes. VAT relief can apply to accessories or spare parts only if they are designed solely for use with a qualifying adapted cycle and are for the disabled person’s personal or domestic use.

General-use items such as standard lights, batteries or phone mounts do not qualify, even if they are used on an adapted cycle. As with the cycle itself, the key test is whether the item exists because of a disability.

Cycle insurance for adapted cycles

Cycle insurance from the ETA is well suited to adapted cycles, e-bikes and electric trikes. Every policy includes a long list of benefits including theft, accidental damage, vandalism, third party claims, and even 24/7 breakdown cover for you and your bike or trike.

Please note: We can't guarantee our Cycle Rescue drivers will be able to help you from your cycle to the recovery vehicle if your mobility is severely restricted. If you have any questions, please get in touch.

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Useful links

Jorvik Tricycles designs and builds specialist tricycles to support people who need extra stability or assistance to cycle.

Wheels for Wellbeing helps disabled people get access to cycling, so they can benefit physically, practically and socially.

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