Abstract: A powered toilet seat used in association with a toilet bowl or throw-away waste receptacle and which may be used to assist a person in being raised and lowered relative to the toilet bowl. The present invention provides separate sets of mechanical linkages in order to provide the optimum motion for raising and lowering of the seat and for raising and lowering of the armrest. While the seat is constrained to both lift and move forward slightly while it is being rotated forwardly, the armrests follow a circular arc in which the armrests initially move predominately in the upward direction and complete the motion by moving predominately in a forward direction. In addition, the armrests are maintained in a horizontal orientation at all time.