VAT Relief enables individuals with a disability or chronic illness to purchase eligible goods without VAT.
To be eligible to claim VAT Relief a person has to be chronically ill or disabled with the following:
- Long term physical or mental impairment with significant effects on the person’s abilities to carry out daily activities
- Suffer a condition classified by medical professionals to be a chronic illness (i.e. diabetes, arthritis,Chronic back pain etc.)
- It is also possible to purchase VAT Exempt goods on behalf of a disabled person, provided that you provide the name for whom such purchase is made and stating their disability or chronic illness of the recipient of VAT Exempt goods.
Please note that frail elderly persons that are otherwise able-bodied, people with temporary conditions such as sprains or sport injuries are not entitled to claim VAT Relief.
ORDERING ON BEHALF OF SOMEBODY
It is possible to purchase VAT Exempt goods on behalf of a disabled person, provided that you clearly state for whom such purchase is made, stating the disability or chronic illness of the recipient of VAT Exempt goods.
NON VAT EXEMPT PRODUCTS
Not all goods are eligible to be sold as VAT Exempt. The goods eligible for VAT Exemption have to be designed for use by disabled or chronically ill persons to help them cope with daily living activities.
HOW TO CLAIM FOR VAT EXEMPTION
To purchase without VAT, a simple self-declaration of the disability or chronic illness with the name and address of the disabled or chronically ill person has to be made at the time of purchase in our online shop at the Checkout.
There is no need to provide a certificate signed by a doctor or other proof of disability.
For more information on VAT exemption please visit the HMRC website .