VAT Relief Information & VAT Exemption Form


What is VAT Exemption / Relief?

Here are some basic facts to help you decide if you are eligible to claim VAT relief on disability aids on our website.

VAT exemption allows chronically sick or disabled people to buy eligible items without paying VAT. It is normally far easier to claim this exemption when buying online as we make it quick and easy for you to get your VAT exemption if eligible.

Who is eligible for VAT relief?

To be eligible for VAT relief the government says you have to fit the following criteria:

Charities - provide us with your charity number.

Or, a person is 'chronically sick or disabled' if he/she is a person:

  1. With a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; with a condition which the medical profession treats as a chronic sickness, such as diabetes; or

  2. Who is terminally ill.

Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

What proof will you be required to provide?

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. 

We try to make it as easy as possible to claim VAT relief.  We need to have record of the name, address & disability of the person claiming the exemption, and  what their chronic sickness or disability is. We don't need a doctor's letter or any reference numbers.

The exemption form can be sent to you or you can download it here (below)  If you request by phone, we will send you a form & a return envelope asking you for the above information.

Which Items are eligible?

VAT Exemption only applies to certain items; these are items which have been designed to be used by someone who is chronically sick or disabled.  If an item is displayed as 'Available VAT Exemption' or the price is shown "with VAT Relief" on our site, you are entitled to buy it as such.

Things to Remember

We do NOT decide if an item is or isn't exempt and we don't make any more or less money if we charge you VAT or we don't charge you VAT.

If you do not complete the VAT exemption form, or you are not eligible for VAT relief, we are obliged to charge you the full prevailing VAT on the whole of your order.

Not all products are eligible for VAT relief, so we are obliged to charge VAT at the prevailing rate for those products that are not VAT exempt, even after you complete this form.

Please note, it is an offense to claim VAT relief when you are not eligible.

 

 

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PLEASE PRINT, COMPLETE AND RETURN THE EXEMPTION FORM BELOW TO HAVE VAT EXCLUDED FROM YOUR ORDER:

If we receive this form after you have placed an order which is charged VAT. Your VAT will be refunded once we are in receipt of this completed form

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Customer's declaration for VAT Exemption

You should complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.  

You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073.  HMRC staff cannot advise whether or not an individual is chronically sick or disabled.  

A person is ‘chronically sick or disabled’ if he or she is a person:

with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities § with a condition which the medical profession treats as a chronic sickness

It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb. 

If you are unsure, you should seek guidance from your GP or other medical professional. 

Please give this completed form back to the supplier.  They will keep it with their VAT records.   Please do not send it to HMRC.

I (full name) 

…………………………………………………………………………………………………

of (address) 

………………………………………………………………………………………………... ………………………………………………………………………………………………... ………………………………………………………………………………………………...   ………………………………………………………………………………………………...

declare that I have the following disability or chronic sickness

.......................................................................................................................................
.......................................................................................................................................
.......................................................................................................................................

I am receiving the goods and/or services detailed above, which are being supplied to me for domestic or my personal use and I claim relief from VAT.

Signed       …………………………………………………………………………                    

 Date…………………………………………..