Sarah Foldable Sun Hat

You will be asked to fill in your details at checkout if you add the VAT exempt price to cart. Otherwise, continue shopping as normal with the VAT included price.

As per HMRC wording, “people with a disability, chronic or terminal illness” can be VAT exempt. Chronically sick means that you have an illness that is likely to last a long time and disabled means substantially and permanently handicapped by illness or injury.

VAT exemption does not apply to a frail elderly person who is otherwise able-bodied or any person who is temporarily disabled or incapacitated, such as with a broken limb.

Items must not be purchased for the general use of other able-bodied persons, they have to be for the own ‘personal and domestic use’ of the disabled individual.