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.
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.