VAT exemption allows chronically sick or disabled people to buy eligible items (see below) at 0% rather than at 20% VAT. In order to buy items at 0%, the purchaser must complete a self-declaration at check-out and the product(s) being purchased must be eligible for relief.
To be eligible for VAT relief, the government guidelines state that you must fall into one of the following categories: A person is ‘chronically sick or disabled’ if they have 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 which the medical profession treats as a chronic sickness (such as arthritis or diabetes) or they have a terminal illness.
Anyone who is just elderly or frail or who has a temporary disability eg a broken limb is not eligible for VAT relief. Please note that you can complete the VAT exemption form on check-out if you are purchasing the relevant item on someones behalf who does qualify for VAT exemption.
Even if you are eligible for VAT relief, the product(s) being purchased must also be eligible. Generally, products that are eligible for VAT relief have been specifically designed for someone with a disability, for example, diabetic footwear. If an item is displayed with ‘VAT Exemption Available on this Product’, then you are entitled to buy this product at 0% VAT, if you complete the self-declaration.
In order to avoid paying VAT on eligible items, the government requires you or the person buying the item on your behalf to complete a simple declaration, stating the nature of the disability, your name and address. No proof of your disability needs to be shown to any party at any time. Neither is a doctor’s letter or reference required.
The above information can be provided during the online checkout process. This information is collected securely and is completely confidential.
Please note that if you purchase a product that is eligible for VAT relief and you have completed the disclaimer, the relevant product will appear in your basket with both exclusive and inclusive VAT prices showing the same price. Any other products that are not eligible will appear with the VAT inclusive price showing the latest rate of tax (currently 20%).
If you require further information on VAT relief, please do not hesitate to contact us and we will help you and provide advice. Please click on the link below to fill in an online form or alternatively call the telephone number alongside.