In brief, VAT relief (or exemption) is awarded to people who are disabled or chronically sick, and allows them to purchase certain items without having to pay the VAT. It can be applied to virtually all of the RampCentre products where the purchaser is eligible and purchasing for their own use. VAT relief is applied by zero-rating the goods for VAT on the invoice, and does not apply for sale of goods to businesses or for resale. Eligibility for purchasing these goods VAT-free is not means-tested and the user does not have to be registered disabled, please see HMRC article on VAT relief
for more information.