UK Vat Disability Exemption Rule

If you are ordering within the UK and the product purchased is for use within the UK then most items within our shop can be bought VAT Exempt subject to certain conditions.

These conditions are defined by the VAT Added Tax Act 1994 and state that if –

(Condition 1) The person (yourself or someone else) for whom a product is bought is chronically ill or disabled (See Note 1), and,

(Condition 2) The product is for the personal or domestic use of the customer (See Note 2), and

(Condition 3) The product is specifically designed for use by a disabled person (See Note 3),

- then the product may be purchased free of VAT.
Purchases made by a parent, spouse or guardian on behalf of a chronically sick or disabled person are treated as having been made by the chronically sick or disabled person.

HOW TO CLAIM VAT RELIEF:
If you are satisfied the purchase of the goods in your order comes within the 3 conditions specified above then insert the word "disability" in the VAT Exemption Code box and state your disabling condition in the larger box below.

You can also printout a VAT Declaration Form (and Mail Order Form) if you are essentially using our website as a catalogue and wish to make a purchase by mail order. (See Information column on the left)

NOTE 1: A chronically sick or disabled person is a person
(a) who has a physical or mental impairment which has a long-term and substantial adverse effect upon his/ her ability to carry out everyday activities; or
(b) who has a condition which the medical profession treats as a chronic sickness, such as diabetes, or
(c) who is terminally ill
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.

NOTE 2: Personal or domestic use means that the supply must be made specifically for the use of a specified eligible individual in a personal or domestic context and not in a public (e.g.: hospital, nursing home) or business environment.

NOTE 3: The test of specific use for a disability is defined by the manufacture of the product. The manufacturer must be known to make the claim that the goods have been developed and produced for a disabled person. This test is already automatically addressed and determined for each product within the website.

Since the test of Condition 3 is determined in the website, only conditions 1 & 2 remain to be satisfied by the customer seeking VAT relief.