VAT exemption
Help with VAT exemption
Pricing and VAT Relief
Some items in our range are eligible for VAT Relief for those individuals who are chronically sick or have certain types of disability. Where this applies both inclusive and exclusive of VAT prices are displayed; the lower excluding VAT prices can be claimed on your order at the checkout stage, if the online VAT declaration is completed. Please see further details below regarding eligibility criteria under 'Frequently Asked Questions'.
If you believe you are eligible you need to complete a 'VAT Declaration Form' during the checkout process by stating a specific long term illness or disability (eg stroke, arthritis). Descriptions such as 'old age' or 'unable to walk' are not specific enough and you need to state the underlying reason for your difficulties.
On processing your order, we will check the details completed on the 'VAT Declaration Form' to ascertain whether you are eligible to claim VAT relief where applicable; if any details are incomplete, or do not meet eligibility criteria, we will then contact you. Your order cannot be shipped until we have agreed the VAT Declaration is completed appropriately and that you have met the required criteria
If the only price displayed with an item is inclusive of VAT, the item is not eligible for VAT Relief
Frequently asked questions:-
What is meant by disability?
The law provides VAT relief for people who are 'chronically sick or disabled' in certain situations. 'Chronic' means lasting a long time and therefore injuries of a temporary nature, such as broken bones, are not included. A long-term condition does not, however, necessarily determine whether someone is chronically sick or disabled. For example, for those suffering from long term back problems some will and some will not be chronically sick or disabled; it will depend on the severity of the problem.
Are people with disabilities automatically exempt from VAT?
No. There is no blanket exemption from VAT for disabled persons.
What goods supplied to disabled persons can be relieved of VAT?
The law states that disabled persons should not incur VAT when buying items solely for their use or when having equipment adapted so they can use it. The zero-rating does not extend to all goods and services supplied to disabled persons.
When can supplies be zero rated?
Supplies of goods are only zero-rated when the following conditions are met:
- the customer is eligible to purchase supplies at zero rate
- the goods are for the personal or domestic use of the customer
- the goods and services are eligible to be supplied at the zero rate