VAT exemption on products depends on two things. Firstly, you must have a long-term health condition. This excludes broken bones but does include things like heart disease, arthritis, stroke, MS, CP, COPD etc. Secondly, the product itself must be eligible for VAT exemption. For example, some decorative walking sticks are not eligible for VAT exemption whereas a mobility scooter will be. If both you and the product are eligible for VAT exemption then you do not pay VAT on that product.