Virtual Reality (VR) is radically changing the tourism industry, and virtual tourism is gaining ground as an alternative form of tourism. People with disabilities could potentially have the biggest utilisation of virtual tourism. However, the success of virtual tourism depends on the acceptance of VR technology. This study investigates the acceptance of VR in tourists with disabilities. Drawing on the theory of planned behaviour, the technology acceptance model and the leisure constraints theory, a conceptual model is proposed mapping the elements for acceptance of VR for tourism-related activities in people with disabilities. Building on this conceptualisation, we propose several propositions to guide further research in this evolving area of enquiry.