What is it?
As you explore our website you will find lots of products have a roundel with the word “VAT Exempt” written inside. This means these products are available to purchase VAT free providing you meet HMRC criteria.
How do I know if I qualify?
A purchase can only be exempt from VAT when one or more of the following conditions are met:
You (or who you are buying the product for) are chronically ill or disabled with any of the following:
- A physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities.
- A condition which the medical profession treats as a chronic sickness, such as diabetes or arthritis.
- A terminal illness.
It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled, such as with a broken limb.
The goods must be for personal or domestic use, this means:
- The goods are supplied for your own private use, rather than for business purposes.
- The goods are not made widely available for a whole group of people.
How to claim VAT exemption?
On the checkout page of this website a VAT exemption check box is provided if the basket contains any product(s) that qualifies for VAT relief. Tick this box to reveal the VAT exemption claim form. If possible, the person making the claim should complete this form but if required a family member, carer or medical professional may complete the form on the person’s behalf. Please tick the box that applies and then describe in full the reason for your VAT exemption claim. Please note it is an offence to make a false claim.
If ordering over the phone we will send you a declaration form to complete and would need this returned to us before we can process your order VAT free. If ordering directly from our catalogue you will find the declaration included in the body of our order form. Please contact our Customer Service Department 0330 912 4808 for more information.
Further Information
The conditions for VAT exemption are detailed in full in VAT notice 701/7 VAT - Reliefs for disabled people on the HMRC website. Reliefs from VAT for disabled and older people (VAT Notice 701/7) - GOV.UK (www.gov.uk)
You can also call the HMRC helpline 0845 302 0203 and select Option 3. (8.00am to 5.00pm Monday to Friday).
