Digital Accessibility in the UK: Access to Work Funding, Full Tax Write-offs and How to Avoid Equality Act Claims
UK businesses can use Access to Work for assistive software, write off accessibility software in full, and cut Equality Act risk. Here is how to do all three.

How UK businesses get paid back for digital accessibility
Digital accessibility is one of the few compliance projects in the UK that comes with money attached. Access to Work, a GOV.UK programme, pays for the specialist equipment and assistive software that disabled employees need. UK tax rules let businesses write off accessibility software in full in the year they buy it, so the cost of Inclusivio and Elixir can come straight off your profits.
The same work also lowers your legal exposure. The Equality Act 2010 requires service providers to make reasonable adjustments, and that duty covers the websites, apps and documents you use to serve customers. A business that fixes its digital services now has a dated record of its action if a complaint arrives.
Accessibility also grows the business. Every visitor who cannot finish a booking, read a price or download an invoice is a sale you already paid to attract. Fixing those barriers keeps those customers, and the funding and tax rules below mean the work costs you less than it looks.
This guide covers the three things a UK business needs to know: how much Access to Work pays and who qualifies, how to write off accessibility software in full, and how the law applies to your websites, PDFs and apps, with a practical plan for avoiding claims.
How much can Access to Work pay for assistive software?
Access to Work pays up to £69,260 a year per person. GOV.UK publishes that cap in its Access to Work maximum-amount table, and the £69,260 figure took effect from 8 April 2024. The grant covers specialist equipment and assistive software, along with support workers, travel to work and physical changes to the workplace.
Access to Work does not replace your duty as an employer. GOV.UK states that the scheme will not pay for reasonable adjustments, which are changes an employer must legally make. Access to Work funds the specialist technology on top of the adjustments you already owe.
The cap is per person, so one employee's needs are assessed against one annual limit. Plan the software, equipment and support an employee needs for the year together, rather than buying one tool at a time, so the application reflects everything that person needs at work.
- Specialist equipment and assistive software for the employee's job.
- Support workers, such as interpreters and job coaches.
- Travel to work where public transport cannot be used.
- Physical changes to the workplace, including a home office.
Who qualifies for Access to Work support?
Disabled people aged 16 or over who are in paid work, or about to start or return to it within 12 weeks, qualify if they live and work in England, Scotland or Wales. Employees get support regardless of their earnings or savings. Self-employed people must have an annual turnover of at least £6,500.
You do not need a diagnosis to apply. You need a physical or mental health condition or disability that means you need support to do your job or get to work. Northern Ireland runs a separate system.
Elixir fits this grant directly. It is a voice assistant that works alongside VoiceOver, NVDA and JAWS, so a blind or low-vision employee can summarize pages, jump between sections and work through documents by voice. Record the need against the employee's role, and the purchase becomes a fundable line item.
Can a UK business write off accessibility software in full?
A UK business can write off purchased accessibility software in full in the year it buys it through the Annual Investment Allowance, which GOV.UK sets at £1 million a year. HMRC treats computer software as plant whether or not it would normally be regarded as plant, so software bought outright sits in the same allowance as business equipment.
GOV.UK says businesses can claim the AIA on most plant and machinery up to the AIA amount, with no spreading over several years. That covers Inclusivio, the accessibility platform for your site, including its scans, AI fixes per issue and dated reports. Elixir is covered on the same basis.
Companies have a second route. Full expensing gives 100% relief on new, unused plant and machinery bought from 1 April 2023, and only companies can claim it. Sole traders and partnerships cannot claim the full value of items they also use outside the business, so keep accessibility tools on the business account.
Are software subscriptions tax deductible for UK businesses?
A software subscription is a deductible revenue expense for UK businesses. HMRC treats periodic payments, such as a monthly or annual subscription, as deductible unless they are instalments of a capital sum. An accessibility subscription is therefore a running business cost that reduces your profits, not a long-term asset you spread over several years.
Inclusivio is built for that model. Its accessibility widget is used by visitors with disabilities every time they arrive. Visitors can turn on larger text, higher contrast, reading guides, a reading mask, readable fonts and stopped animations, and AI agents acting for them get WebMCP tools to navigate and act on your pages.
Its WCAG 2.1 and 2.2 AA scans produce a dated scan history, and each report is evidence of the work behind your subscription. Keep those reports with your invoices, since together they show what you paid for and what it changed on the site.
Does the Equality Act apply to business websites?
The Equality Act 2010 reaches business websites through section 29, which applies the duty to make reasonable adjustments to any service-provider. The statutory services code confirms that the obligation applies to services provided on a website, and the 2026 edition, updated on 5 August 2026, says so in paragraph 3.6.
In practice, a reasonable adjustment for a website means making sure a disabled customer can use the service as easily as anyone else. That covers screen readers, keyboard-only navigation, magnification, voice control and readable documents, including the PDFs you attach to a checkout, booking or application.
Most barriers sit in the steps where a customer has to act: the sign-in, the basket, the form and the downloadable document. Those are the pages a complaint is usually about, so audit them first, not only the home page and the marketing copy.
How do accessibility claims and complaints arise in the UK?
Claims usually start when a disabled customer or employee cannot complete a task on a service and says so. Part 3 of the Equality Act covers services, and section 114 sends claims for a contravention of Part 3 to the county court, so a complaint that goes unresolved can become a court claim.
Public sector websites have a separate route. The Equality and Human Rights Commission enforces the accessibility regulations for public sector websites and apps covered by the Equality Act. Private businesses face the Equality Act duty directly, which is why a fast, documented response to a complaint matters so much.
Which accessibility regulations apply to UK public sector bodies?
The Public Sector Bodies (Websites and Mobile Applications) Accessibility Regulations 2018 apply to public sector bodies and require their websites and mobile apps to meet WCAG 2.2 Level AA. They came into force for public sector bodies on 23 September 2018, and GOV.UK updated its guidance in 2023 and 2024 to cover the WCAG 2.2 success criteria.
The regulations name two enforcement bodies. For websites and apps of public sector bodies that must comply with the Equality Act, the enforcement body is the Equality and Human Rights Commission. For bodies that must comply with the Disability Discrimination Act 1995, it is the Equality Commission for Northern Ireland.
Private businesses are not covered by these regulations, but they face the same Equality Act duty, so WCAG 2.2 AA is the standard to copy. A supplier that can show its public sector client a WCAG 2.2 AA audit, a published statement and a fix log is ready for the questions a public buyer tends to ask.
Do UK businesses selling into the EU need to meet the European Accessibility Act?
The European Accessibility Act applies to products and services placed on the EU market after 28 June 2025, and online shops are among the services it covers. The list also includes ticketing platforms, banking services and e-books, so a UK business selling online services into the EU needs to meet it too.
The Act has a micro-business exemption for services. A service-based business with fewer than 10 employees and under €2 million in turnover is exempt. A UK business with more staff or turnover that sells into the EU should plan its website and apps to the Act's requirements now.
Plan the whole purchase path rather than the home page alone. The shop, the account area, the checkout and the booking flow are where an EU customer depends on the site working, so they go first in the audit and the fix list.
What standard should a UK website meet?
WCAG 2.2 Level AA is the standard. The W3C published WCAG 2.2 as a Recommendation on 12 December 2024. It adds nine new success criteria to WCAG 2.1, including target size, focus visibility and consistent help, and it removes one criterion, 4.1.1 Parsing.
The UK public sector is already required to meet WCAG 2.2 Level AA, so the same target serves a public sector buyer, an EU customer and a visitor using a screen reader. Build to WCAG 2.2 AA once and every market you serve shares the same bar.
Several of the new criteria address daily frustrations. Target Size (Minimum), 2.5.8, asks that controls be large enough to tap, which helps people with motor impairments on a phone. Consistent Help, 3.2.6, keeps help links in the same place across pages, and Accessible Authentication (Minimum), 3.3.8, stops login steps from depending on a memory test alone.
How do UK businesses avoid accessibility claims?
UK businesses avoid claims by finding and fixing barriers before a customer or employee raises one, then keeping a dated record of the work. Start with a full audit, fix the issues in priority order, and keep the evidence in one place.
Run the steps in order. The audit gives you a backlog, the fixes shrink it, and the dated reports show the progress. A business that can show that sequence is in a far stronger position when a complaint arrives than one that can show no work at all.
- Audit your website, apps and documents against WCAG 2.2 AA, and record every barrier you find.
- Fix issues by priority, using the AI fix suggested for each issue in Inclusivio.
- Make your PDFs accessible, since attached documents are a common source of complaints. Inclusivio offers PDF accessibility as a service.
- Publish an accessibility statement that names the standard and the date of your last audit.
- Keep a VPAT for procurement teams, which documents how your product meets the standard.
- Fund staff tools through Access to Work, and give blind and low-vision employees Elixir.
- Keep dated scan reports and invoices together, for funding claims, tax deductions and any complaint.
Sources
- Access to Work (GOV.UK)
- Access to Work: factsheet for customers (GOV.UK)
- Access to Work: check you are eligible (GOV.UK)
- Claim capital allowances: Annual Investment Allowance (GOV.UK)
- Full expensing (GOV.UK)
- BIM35810: capital/revenue divide, computer software (HMRC Business Income Manual)
- CA23410: computer software and rights are plant (HMRC Capital Allowances Manual)
- Equality Act 2010, section 29: provision of services (legislation.gov.uk)
- Equality Act 2010, section 114: county court jurisdiction (legislation.gov.uk)
- Public Sector Bodies (Websites and Mobile Applications) Accessibility Regulations 2018, regulation 10 (legislation.gov.uk)
- Accessibility requirements for public sector websites and apps (GOV.UK)
- Equality Act 2010: Code of Practice for services, public functions and associations, 2026 (GOV.UK)
- Web Content Accessibility Guidelines (WCAG) 2.2 (W3C)
- Accessibility of products and services (Your Europe)