Buy VAT Exempt
Certain goods and services for disabled people are zero-rated for VAT, as long as the customer is eligible and the goods are for domestic or personal use.
First of all, you need to be eligible to be VAT exempt – that is, you, or the person using the product needs to be disabled or chronically sick to be eligible. The HMRC defines a disability or chronic illness as:
“a physical or mental impairment which has a long-term and substantial adverse effect upon a person’s ability to carry out everyday activities”. This includes chronic illnesses such as diabetes, as well as terminal illnesses.
Please note that this does not include temporary incapacities such broken limbs, nor does it include elderly people who are frail but otherwise able-bodied.
Secondly, the product or service must be for the exclusive use of the disabled individual.
Please note that this does not include goods or services supplied for businesses purposes, or goods/services which are made widely available to a large group of people. It does, however, include charities.
How do I claim my VAT back?
You can claim your VAT back very easily through our website. Simply check the box at the bottom the first checkout page to confirm that you are eligible for VAT exemption. Then fill in the details of your disability or illness, and the VAT will be automatically removed from your purchase.
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 Relief for Disabled People or contact the National Advice Service on 0845 010 9000 before signing the declaration.