VAT exemption is a relief from paying Value added tax on goods or services purchased in the UK for personal use by disabled or persons with chronic illness.
Not all purchases by all customers are eligible; so here is the very important information on how this scheme works:
A purchase can only be exempt from VAT when all the following conditions are met:
1. You (or who you are buying it for) are chronically ill or disabled, this means someone:
• 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, or
• With a condition which the medical profession treats as a chronic sickness, such as diabetes.
• Who is terminally ill.
Please note that VAT exemption eligibility does not cover those who are frail/elderly who are otherwise able-bodied nor any person who is temporarily disabled or incapacitated.
2. The goods are for personal or domestic use, this means:
• The goods are supplied for your own private use, rather than for business purposes.
• The goods are not made widely available for a whole group of people.
The conditions for relief are contained in VAT notice 701/7 VAT – Reliefs for disabled people. You can find much more information on the HM Revenue and Customs Website to fully understand the conditions. You can also call the HMRC helpline 0300 123 1073 and select Option 1.
How to claim VAT exemption?
On the “checkout” page of this website a VAT exemption form is provided if the basket contains a product that qualifies for VAT relief. During the checkout procedure, you must complete in full, the declaration form by which you are ‘chronically sick or disabled’. If possible the person making the claim should complete this form but a family member, carer or medical professional may complete the form on the claimant’s behalf.
Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.