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 on 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.