Found this:-
The scheme covers products which have been specifically designed to assist the daily living of people with a disability.
Who qualifies for the VAT Relief?
You qualify for the relief if you have a disability or a long-term illness (but please note the definition of this below) and you're buying the product for your own personal or domestic use.
You don't have to buy the goods yourself. If your parent, guardian or spouse buys the goods or services for you, then you won't be charged VAT.
What counts as a long-term illness or disability?
For VAT purposes, you have a disability or long-term illness if you meet any of the following conditions:
•you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities
• you have a condition that the medical profession treats as a long-term illness, such as diabetes
• you are terminally ill
So, you won't qualify if you're elderly but otherwise able-bodied, or if you're only temporarily disabled such as having a broken leg.
Which conditions are considered to be long-term illnesses?
You're eligible for the VAT relief if you have one of the following conditions:
Arthritis
Blind
Cardiovascular Disease
Deafness
Diabetes
Epilepsy
Heart Disease
Hypertension
Kidney Disease
Motor Neuron Disease
Multiple Sclerosis
Parkinson's Disease
Physically Disabled
Terminally Ill