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Female Baldness Declared a Disability by Judges
29 Jan
Summary
- Judges ruled severe hair loss in women constitutes a disability.
- Wigs designed for hair loss are now zero-rated for VAT.
- The ruling impacts women's ability to carry out everyday activities.
Judges have officially classified severe female baldness as a disability in a significant ruling that could have broad implications. This decision emerged from a £277,000 tax court battle involving a specialist wig maker and HMRC.
The court accepted the argument that female hair loss constitutes an impairment affecting everyday activities, including work and social interaction. Judges noted the distress caused by hair loss, acknowledging the cultural significance of hair to female identity and societal expectations.
As a result of this groundbreaking decision, specialist wigs, which cost £2,400 annually and are designed for women with patchy hair loss, have been deemed eligible for zero-rated VAT. This exemption applies to 'aids for the disabled'.
The judges' reasoning highlighted that the impact of such conditions should consider the social reality and how individuals with the condition are treated. They rejected HMRC's view that baldness is merely a cosmetic issue, stating that a purely physical interpretation of disability is too narrow.
