Judges have ruled that severe hair loss in women constitutes a disability that impacts daily activities. The landmark decision arose from a £277,000 VAT dispute involving Mark Glenn Ltd, which sells wigs for women with hair loss. The Upper Tribunal judges, Swami Raghavan and Kevin Poole, said: “Severe hair loss in women constitutes an impairment that adversely affects the ability to carry out everyday activities.” The ruling allows the company to exempt its wigs from VAT, recognising the cultural significance of hair to female identity and the distress caused by hair loss.
