To be eligible for VAT relief the UK Government says you must fit the following criteria:

A person is 'chronically sick or disabled' if he/she is a person:

With a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; with a condition which the medical profession treats as a chronic sickness, such as diabetes or stroke; or someone who is terminally ill.

Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as someone with a broken limb.

Charities only need to provide their charity number.