What is VAT Exemption / Relief?
In a nut shell VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT thus saving them money.

Who is eligible for VAT relief?
To be eligible for VAT relief the government says you have to fit the following criteria,

Charities – simply provide your charity number.

A person is ‘chronically sick or disabled’ if he/she is a person:

• with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
• with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
• Who is terminally ill.

Important 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?
In order to waive VAT on your purchase, the government requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.

Its very easy to claim VAT relief, all we need to know is the name, address & disability of the person the item is for & what there chronic sickness or disability is. We don’t need a doctor’s letter or any reference numbers.

The above information can be provided during the online checkout or if you order by phone or post we will send you a form & a freepost return envelope asking you for the above information.

Which Items are eligible?
VAT Exemption only applies to certain items; these are items which have been designed to be used by someone who is chronically sick or disabled. Examples of such products are Mobility Scooters, Wheelchairs, Bath Lifts & many more daily living aids.

Displayed Prices
Most prices that are displayed on our website exclude VAT. If you press the “More Info” button under a product you will see at the top of the page either a Green or Red box which will tell you if VAT relief can be claimed on that item.

Things to Remember
We do NOT decide if an item is or isn’t exempt & we don’t make any more or less money if we charge you VAT or we don’t charge you VAT.

If you do not complete the VAT ememption form, or you are not eligible for VAT relief, we are obliged to charge you the full 15% VAT on the whole of your order.

If you fail to return any VAT emeption forms to us we WILL invoice you for the outstanding VAT.

Not all of our products are eligible for VAT relief, so we are obliged to charge VAT for those products even after you complete this form.

Visit HM Revenue & Customs VAT for disabled people section

http://www.hmrc.gov.uk/vat/consumers-disabled.htm