VAT EXEMPTION
VAT Exemption Information
If you’re disabled you’ll generally have to pay VAT on the things you buy. However, VAT relief is available on a limited range of goods and services for disabled people. A helpsheet is available on the HMRC website about the VAT relief that may be available if you’re buying goods because of your disability.
Persons qualifying for VAT exemption must fill the declaration form during the checkout process of their order.
Who Qualifies For VAT Exemption?
- A person registered as disabled.
- A person the medical profession considers to be chronically sick, where “chronic” means lasting a long time.
- A person who is terminally ill.
Who does NOT Qualify for VAT Exemption?
- Frail or elderly people who are otherwise able bodied.
- Any person with injuries of a temporary nature
- Any person suffering from long term back problems
What if a customer is unable to make a written declaration?
It may not always be possible for a disabled person to sign a declaration (for example, if the person is a child or unable to write).
In such cases, the signature of a parent, guardian, doctor or another responsible person is acceptable on the declaration.
If you are unsure as to whether you qualify for relief from VAT we suggest you contact your local VAT office for guidance. It is an offence to make a false VAT exemption declaration.