No. Disability living allowance provides a non-contributory, non-income-related and tax-free contribution towards the disability-related extra costs of severely disabled people. Entitlement is based on the need for personal care and/or walking difficulties because people with those needs and/or difficulties are most likely to have disability-related extra costs. The amounts paid are not based on the costs of specific items and recipients are free to spend the benefit according to their own priorities and requirements—including helping to pay for or maintain special equipment.