What is VAT relief?
VAT is a tax that the consumer pays when buying goods and services in the UK. The standard rate for VAT in the UK is 20%. Individuals who are chronically sick or disabled can claim VAT relief when they buy goods that have been designed for disabled people and are for their own 'personal and domestic use'. This means that they pay the retail price with VAT removed. On this website, only products that show the 'VAT Exempt' badge are available for purchase with VAT relief.
Goods and services on which you do not have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief'. The rules about VAT relief for disabled people are complex, not everything that is supplied to disabled people is zero-rated for VAT.
Who can claim VAT relief?
Individuals who are chronically sick or disabled can claim VAT relief on products shown with the 'VAT Exempt' badge, however there are some specific criteria requirements that can affect individual’s eligibility to meet this criteria. A person is 'chronically sick or disabled' if they:
- Have a physical or mental impairment that has a long-term effect on their ability to carry out everyday activities.
- Have a condition that doctors treat as a chronic sickness (for example, diabetes).
- Are terminally ill.
A person with a temporary injury, such as a broken bone would not qualify. A frail older person who is otherwise well and not disabled would not qualify.
The following is an example list of criteria that automatically disqualifies individuals from being VAT exempt. This list is meant as a guide only and is not exhaustive, for further clarity and information please contact our customer services department.
- Goods and services used for business purposes
- Supplies of eligible goods made widely available for a whole group of people to use as they wish, for example, a stair lift installed in a charity building and made available for the general use or convenience of all those chronically sick or disabled persons who might need it, rather than for the personal use of specified individuals
- Goods and services supplied to:
- an inpatient or resident of a hospital or nursing home
- any person attending the premises of a hospital or nursing home for care or treatment
- any other person or commercial establishment, with the exception of a charity, where the goods are for use by, or in connection with, care provided to an inpatient or resident of a health institution or to a patient whilst attending the premises of a health institution where the items are intended for use in the care or treatment provided in the relevant hospital, nursing home or health institution
There may be other conditions that also qualify for VAT relief in certain circumstances. If you are unsure, please ask your medical advisor as we are unable to offer medical opinions.
Who can claim VAT relief?
The prices shown on our website for products and shipping are inclusive of VAT. When ordering online, VAT is automatically removed if the conditions of VAT relief are met once this has been confirmed by our customer service department. If the contents of your basket exceed the personal limit, the 'VAT Declaration' step will be shown.
By completing our online 'VAT Declaration' you are agreeing to these terms and conditions and that you are claiming relief from Value Added Tax under Group 12 of Schedule 8 to the Value Added Tax Act of 1994.
If you are in any doubt as to whether you are eligible to receive goods or services with VAT relief you should consult 'Notice 701/7 VAT Relief for Disabled People', speak with your medical advisor or speak to our Customer Services Department who will be able to assist you.
Please Note: VAT and tax rules may vary by country. Not all countries are able to purchase products with VAT relief. VAT exemption is shown during checkout where applicable.
How do I claim VAT relief?
In order to waive VAT on your purchase, the government requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability will be requested to be shown to any party at any time.
It's very easy to claim VAT relief, all we need to know is the name, address of the person the item is for. We don't need a doctor's letter or any reference numbers.
The above information must be provided during the online checkout and will be verified as qualifying status by our customer services department before your order will be dispatched. If the declaration does not meet the requirements of the VAT exemption on checking by our Customer service department, then one of our team will be in contact directly with you to confirm details before the potential cancelling and refunding of the original order.