VAT Relief Qualifying Criteria
Certain goods can be zero-rated for VAT, these are those designed or modified for use by people who are chronically sick or disabled. Examples of goods include adjustable beds, sanitary devices, low vision aids, medical and surgical appliances and equipment and appliances designed solely for use by disabled people. These goods are clearly marked on our website with the following symbol:
Such products are only available at zero-rate VAT when purchased directly by an eligible individual for their personal or domestic use, or when purchased by a registered charity for use by that person.
A person is considered eligible if they are ‘chronically sick or disabled’. This is defined as a person:
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- who is terminally ill.
Declaration
In order for us to meet our obligation to Customs & Excise, and in order to avoid paying VAT, you will be required to sign a simple declaration form stating that you are eligible to receive relief and the goods are for personal or domestic use. Unfortunately a separate declaration has to be made each time goods are purchased. Please note we are only able to provide VAT relief from the actual goods, all delivery charges will attract VAT as normal.
We recognise that it may not always be possible for the recipient of the goods to sign a declaration (for example, if the person is a child or unable to write). In such cases, the declaration may be made by a parent, guardian, doctor or another responsible person.
Claiming VAT relief
Claiming VAT relief is very easy as we can accept an electronic declaration. When you get to the checkout of our site you will be given the option to apply for VAT relief. You will only be given the option to apply if there are one or more VAT zero-rated items in your shopping basket.
Click on the option and the declaration form will open within the window. You need to fill this out, including full details of your condition, and enter your name, thereby legally signing the document. All the wording comes from Customs and Excise.
Once you have completed this form click ‘save’ - this will take you back to the checkout and you will be able to see that VAT has been deducted from the eligible goods.
Once you complete your order you are done! You do not have to send us any hard copy forms etc. The whole declaration is binding online.
NOTE: There are penalties for making a false declaration which could result in the purchaser paying the difference in VAT. If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 ‘VAT reliefs for disabled people’ or contact the National Advice Service on 0845 010 9000 before signing the declaration.
[ top ]
