Claiming VAT Relief
Certain items available from this website are VAT exempt provided you meet the criteria laid out by the VAT Office. If you have a chronic medical condition you may not need to pay VAT.
You can only zero rate supplies to Disabled people when:
- the person is ‘chronically sick or disabled’
- the goods or services are eligible for VAT relief
- the goods and services are purchased or acquired for their personal or domestic use
A person is “chronically sick or disabled” if they:
- Have a physical or mental impairment that has a long term affect on their ability to carry out everyday activities.
- Have a condition that doctors treat as a chronic sickness (like diabetes for example) or are terminally ill.
Other conditions may also qualify for VAT Relief in some circumstances:
- Multiple Sclerosis
- Heart disease
Claiming relief from VAT
To claim VAT relief, you must complete a self declaration form. You will be asked whether you wish to claim relief from VAT during the checkout process. If you do wish to claim you will need to state the illness or medical condition you are suffering from and tick to confirm that you wish to claim exemption and that the information you have provided is correct. NOTE – You will still pay the VAT on your order but we will refund the VAT to you when processing your order if all of the above conditions have been met.
We are required to retain a copy of your declaration and it may be passed to HM Customs & Excise as evidence of your eligibility. If you are in any doubt whether you qualify for VAT relief, please contact your local Customs & Excise office directly. The link below takes you to the guidance note published by HM Customs & Excise which provides further information.
If you would like to place your order by telephone and intend to claim VAT relief, we will only be able to despatch your order once we have received a signed declaration. On receipt of your telephone order, we will send you the appropriate VAT exemption forms/receipts.
Full information can be found HERE
Where the end user is unable to make the purchase themselves, it is possible for a representative to make a declaration on their behalf. The representative will be required to state the end users name and address and their illness or disability on the VAT declaration.
NB. If you have a temporary injury like a broken ankle, broken leg etc….that does not qualify. Nor would a frail older person who is otherwise well and non disabled.
If you are unsure to whether you are eligible to receive goods zero rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact the National Advice Service on 0845 302 0203.