VAT Exemption

For VAT purposes, you are eligible for VAT relief if you meet the following requirements: you have a long-term illness or are disabled 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 chronic sickness, such as diabetes. 
• you are terminally ill. 

So, you don't qualify if you are elderly but otherwise able-bodied, or if you're only temporarily disabled or incapacitated.