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VAT Relief

General

This page will help you to understand who is and isn't eligible for VAT relief for products purchased on our website. For more details on anything on this page, please see HMRC's VAT Notice 701/7.

Prices displayed on this website

All the prices displayed on this website are in GBP and exclusive of VAT. 

Who is eligible for VAT relief?

An individual will qualify for VAT relief if they are 

  • 'Chronically sick or disabled' and 
  • The goods and services are purchased or acquired for their own personal or domestic use.

What does 'chronically sick or disabled' mean?

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.

What is 'personal or domestic use'?

'Personal or domestic use' means that the equipment supplied is needed specifically for the use of a disabled individual or series of disabled individuals.

The following are excluded from the term ‘domestic or personal use’, and not eligible for VAT relief:

  • goods and services used for business purposes;
  • supplies of eligible goods made widely available for a whole group of people to use as they wish, for example, a stair lift installed in a charity building and made available for the general use or convenience of all those chronically sick or disabled persons who might need it, rather than for the personal use of specified individuals;
  • goods and services supplied to any of the following:
    • an in patient or resident of a hospital or nursing home;
    • any person attending the premises of a hospital or nursing home for care or treatment;
    • any other person or commercial establishment, with the exception of a charity, where the goods are for use by, or in connection with, care provided to an in patient or resident of a health institution or to a patient whilst attending the premises of a health institution where the items are intended for use in the care or treatment provided in the relevant hospital, nursing home or health institution.

How do I claim VAT relief?

To claim VAT relief simply complete the VAT relief declaration on checkout. This will ensure that VAT is not added to your order. 

What if a customer can't make a declaration?

It may not always be possible for an individual to sign a declaration, for example, if the person is a child or can’t write. In such cases, the completion of the declaration by a parent, guardian, doctor or another responsible person is acceptable.

I am purchasing on behalf of a charity or other VAT exempt organisation.

If you are exempt from paying VAT for any other reason then please Contact Us.

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