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.
If you complete the VAT declaration and are not charged VAT where appropriate during your online order, you will subsequently receive a final VAT declaration form with your receipt by post; we ask you to sign and return this declaration for our records.
If the only price displayed with an item is inclusive of VAT, the item is not eligible for VAT Relief.
Please also note that postage/carriage charges are not eligible for VAT Relief. Carriage/delivery charges quoted are inclusive of VAT.
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
