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.
You will be asked to self-declare your eligibility at checkout, no proof is required.