What is VAT Relief?
VAT Exemption means that you can purchase certain products without having to pay any VAT (20%). In order to benefit from VAT Exemption you (or the person you are buying for) and the product you are purchasing need to meet certain criteria.
How do I apply for VAT Relief?
You can apply for VAT Exemption on your orders when you Checkout. Simply tick the checkbox for VAT Exemption and fill in the primary nature of your disability. Examples of qualifying conditions include:
- Cardiovascular disease
- Heart disease
- Kidney disease
- Motor neuron disease
- Multiple sclerosis
- Parkinson's disease
- Physically disabled
- Terminal illness
You should only complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.
You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.
A person is ‘chronically sick or disabled’ if he or she is a person:
- with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities
- with a condition which the medical profession treats as a chronic sickness
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.