A person is ‘chronically sick or disabled’ if they are 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
- condition which the medical profession treats as a chronic sickness, such as COPD
You will not qualify for VAT relief if you are only temporarily disabled (you've broken your leg, for example).
If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.