VAT exemption

VAT exemption Information  -  VAT Exemption Declaration Form


Qualifying Products

Products available for VAT exemption include aids designed or modified solely for use by people with a disability (for example, arthritis, for purchasing of mobility aids), as well as products designed for the care or treatment of incontinence. Such products are only available at zero-rate VAT when purchased directly by an individual for their personal use, or when purchased by a registered charity for use by the disabled person.

Exempt Rating - Personal use

Products solely used to treat or aid a disability are generally accepted for VAT exemption for personal use. You do not have to be registered disabled. The important thing is that the item is being used for personal use, and not for use in an institution or for resale.

Exempt Rating - Charitable funding

Products used to treat or aid a disability, where the funds to purchase items come from a charitable source, are generally accepted for VAT exemption.

Application/Declaration form

When you checkout you will be required to decide: “If you wish to claim exemption from VAT, please check the box below”. If you feel you are entitled according to the criteria above and choose to check the box, you will be required to complete and "sign" a simple declaration form to state that you are eligible to receive goods with the VAT exempt from payment. This is in order for us to meet "yours and our" obligations to Customs & Excise.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact the National Advice Service on 0300 200 3700 before submitting this declaration.

Checkout Details

We are also able to exempt VAT from the carriage charge as well as the goods - as long as the products you are purchasing qualify for zero-rate, then the shipping cost will also qualify.

If you have any questions or queries over the process of claiming VAT exemption from your purchases, please do not hesitate to contact us by your easiest means and our sales team will be happy to guide you.

Ordering

  • Ordering online: A VAT Exemption declaration is included in your ordering process.
  • Ordering by Telephone/Email: Complete the form and submit it to us before, or as you order. Please Note: We cannot process your Phone/Email Order until we receive your completed VAT Exemption Declaration Form.


In Summary:

  • HMRC only allows VAT exemption to be applied to qualifying products (generally items that are designed or modified specifically for the management of a medical condition)
  •  AND the purchased items are for the sole use of a particular individual having a medical condition that qualifies for relief (should the individual no longer require the product, it may not be made available for use by any other person)
  •  AND that payment for the product is being made by the individual for whom the exemption is claimed.


Provided that your order meets these criteria, please complete and submit the form (using the link or during the Checkout process) providing the person’s name and the full and specific details of the relevant medical condition; one form per named individual.

IMPORTANT: By completing and signing the form(s), you acknowledge acceptance of your responsibility to ensure that all the above criteria are met, especially regarding payment being made by the individual (or their power of attorney).