VAT Exemption Information
Disability Aids – VAT Exemption for Disabled People
In the UK, disabled people do not have to pay VAT when buying certain disability aids and services (This can be claimed by friend or family member purchasing on their behalf). Not everything supplied to disabled people is necessarily zero-rated for VAT. Goods and services on which you do not have to pay VAT are usually known as ‘zero-rated’ or ‘eligible for VAT relief.
Who is eligible for VAT relief?
You must be ‘chronically sick or disabled’ to qualify for VAT relief. The HMRC comment on this is as follows. A person is ‘chronically sick or disabled’ if they either:
– have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
– have a condition that doctors treat as a chronic sickness – like diabetes, for example
– are terminally ill
How VAT relief works
If you are claiming VAT Relief you will be asked to sign a VAT declaration , where we will ask you to provide brief details of your disability and confirmation that the product is for ‘personal or domestic use’. We will keep a record of this declaration along with your order details. . You will be asked to make this declaration each time you make a purchase that includes zero-rated products. It is a legal requirement that we record this information for every order, and we apologise for the inconvenience.
More information from HMRC
You can find out more about VAT Relief for disabled people on the HM Revenue and Customs website. If you cannot find the answer to your questions there or would prefer to speak to an adviser, you can call their Helpline on 0845 302 02 03.