VAT Exemption Terms and Conditions
What is VAT exemption?
VAT is a tax that you pay when you buy goods and services as a consumer within the European Union, including the UK. 20% is the standard rate for VAT. H M Revenue & Customs (HMRC) states that “equipment that has been designed solely for people with a disability, chronic or terminal illness or on the adaptation of equipment so they can use it can be VAT exempt”. This means that to those this applies to, just the retail price excluding VAT is paid.
Who is entitled to VAT exemption?
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. Some disabilities covered by this include arthritis, diabetes, lupus, angina, parkinson’s, stroke, dementia, fibromyalgia, MS and ME.
Please be aware that VAT exemption does not apply to 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.
The 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.
Which items are eligible for VAT exemption?
All products shown with "excl VAT" prices are available for purchase with VAT exemption.