Disability VAT relief or VAT exemption explained

The standard rate for VAT in the UK, is currently 20%. VAT is applied to the sale of goods and services, when you buy from businesses and retail stores.

Some products we sell are exempt from VAT, if the manufacturer has confirmation from HM Revenue and Customs (HMRC) that they are satisfied the original design was for the sole use of people who are disabled or chronically sick.

If you are disabled or have a chronic medical condition, you are eligible to claim relief from VAT. This means that you (or any person buying on your behalf) can buy many of the products we sell, without having to pay VAT, if you are buying them for personal and domestic use and they are relevant to
your condition.

There is no need for you to register with HM Revenue and Customs. If you are eligible to buy products without paying VAT, the law requires you complete a simple VAT declaration form.

You will need to complete the VAT declaration form in the checkout process, before you pay online Our staff can help you complete the form at our showroom or during your home assessment consultation.

We do not require proof of your illness, condition or disability, but please also note there are penalties, if you, or any person buying on your behalf, make any false declaration for fraudulent evasion of VAT.

Our website and literature shows the price both with and without VAT. For products that qualify for VAT relief, these are clearly indicated with the VAT exempt symbol on our website and in our literature where you see this symbol.

Where only one price is shown, this item is not VAT exempt, even if you qualify for VAT relief.

Those products which are eligible for VAT relief are shown on the website and in your shopping basket at a 0% VAT rate.

Please read the following information to find if you, or the person you are buying for, qualify for VAT relief.

Someone who is “chronically sick or disabled if he/she is a person must be suffering from:

-a physical or mental impairment, which has long term and substantial
adverse effect upon his/her ability to carry out everyday activities

-a condition which the medical profession treats as chronic sickness, such as
diabetes, arthritis, heart condition etc

-incontinence

-or they are terminally ill

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. If you are not sure if you qualify, please ask your medical advisor, as we are not able to give medical opinions.

When claiming VAT relief on behalf of someone else, please state your name and contact telephone number alongside the name of person claiming the relief who has a disability or chronic medical condition.

For further information please click this link VAT Relief – Notice 701/7

If you are eligible for VAT relief and if you complete our online declaration form, you will not be charged VAT where exemptions are available.

If you do not complete the form, or you are not eligible for VAT relief, we are obliged to charge you VAT at the current rate of 20% on the whole of your order.

VAT Relief is controlled by HM Revenue and Customs and applies only to those products designed to relieve the symptoms of a chronic illness or disability.

Please note that VAT is payable on all postage/delivery/collection charges even if you are eligible for VAT relief on your order.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT, you should consult HM Customs and Excise, Notice 701/7, VAT reliefs for disabled people or click here.

Alternatively, contact HMRC National Advice Service on 0300 200 3700
before signing the declaration.

Useful Links to the HM Revenue & Customs website about VAT exemption:

Who can purchase zero-rated goods and services?
What does “for domestic or personal use” mean?
Can anyone pay for the eligible goods and services?