How to Qualify for a VAT Exemption?

A VAT exemption applies If you are suffering from a long-term illness or you are registered as disabled, then you are not liable to pay VAT on certain goods and services that you buy here in the UK.

Generally, for any mobility equipment that is of practical help to you because of your illness or disability then you do not have to pay the VAT. If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT, you can visit the government website regarding Notice 701/7 VAT relief for disabled people or call the HMRC National Advice Service on 0845 010 9000.

VAT exemption for disabled people

If you’re disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use. Also, you will not be charged VAT on:

  • The installation and any extra work needed as part of this
  • Repairs or maintenance
  • Spare parts or accessories

What counts as a long-term illness or disability?

  • A physical or mental impairment which has a long-term and substantial adverse effect on your ability to carry out everyday activities
  • A condition that the medical profession treats as a chronic sickness, such as diabetes
  • You have a terminal illness

You don’t qualify if you are elderly but otherwise able-bodied or if you’re only temporarily disabled or incapacitated. You don’t have to buy the goods in person physically. If your parent, guardian, wife or husband buys the goods and services for you, you will not be charged VAT.

What counts as personal or domestic use?

Personal or domestic use means that the goods or services are supplied for your own private use rather than for business purposes.

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VAT Relief for the Disabled

What is VAT relief?

We have compiled this small guide to help you understand who is and who isn’t eligible to claim VAT relief on disability aids available to buy on this website. VAT relief allows chronically ill or disabled people to buy eligible items at 0% tax rather than the current standard rate of  VAT – saving them a significant amount of money.

Who is eligible for VAT relief?

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

  • Charities – simply provide us with your charity number.
  • A person is ‘chronically sick or disabled’ if they are a person:
    • With a physical or mental impairment which has a long-term and substantial adverse effect upon their ability to carry out everyday activities; with a condition that the medical profession treats as a chronic sickness, such as diabetes; or who is terminally ill.
  • Important to 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 do we need to provide?

The government requires a simple declaration to be made as to the nature of your disability at the time of order in order to waive VAT on an eligible purchase. No proof of your disability need be shown to any party at any time. It is easy to claim VAT relief, all we need to know is the full name, full address and what their chronic sickness or disability is. We do not need a doctor’s letter or any reference numbers as long as we have the requested details.

The above information can be provided to us during the checkout. If you order online, by phone or by post we will send you a form and a free return envelope asking you for the above information and a signature.

Displayed prices

If you see a small purple banner or text link with the words, “VAT relief available” or a price shown with “with VAT relief” after it, then VAT relief can be claimed on that particular item.

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
  • The details you provide are private and strictly confidential. They can only be viewed on our secure private company network and will be made securely available to the UK Government HMRC should they request any clarification on your purchase.
  • If you do not complete the VAT relief 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
  • Visit gov.uk/financial-help-disabled/vat-relief for more information. That also has links to other financial help if you are disabled