VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT. This includes equipment that has been designed solely for disabled people, or on charges relating to the adaptation of equipment so they can use it. Also, VAT is not charged on certain services provided to disabled people, including some building work to adapt a disabled person's home and the hire of disability equipment like wheelchairs.
Goods and services on which you do not have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief'. The rules about VAT relief for disabled people are complex. Not everything that is supplied to disabled people is zero-rated for VAT.
What proof do we need to provide?
In order to waive VAT on your purchase, the government requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.
In order to claim VAT relief on our website, you simply need to create an account via the signup button next to the search bar. When making your account, you will have the option to declare that you are VAT exempt. Then, while logged-in to your account, all eligible purchases will go through without VAT.
Eligible items on the website will be displayed with the price including and without VAT. If you're not logged-in, you will also see a reminder letting you know you claim exemption by signing into your account.
Who is eligible for VAT relief?
VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.
A person is 'chronically sick or disabled' if they either:
- have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
- have a condition that doctors treat as a chronic sickness - like diabetes, for example
- are terminally ill
A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who is otherwise well and not disabled.
Things to Remember
We do NOT decide if an item is or isn't exempt and we don't make any more or less money if we charge you VAT or not. If you do not announce your exemption, or you are not eligible for VAT relief, we are obliged to charge you the full VAT on your order.
Not all products are eligible for VAT relief, so we are obliged to charge VAT at the prevailing rate for those products that are not VAT exempt. Postage charges are not eligible for VAT relief.
Once an order has been placed and confirmed, the price quoted at the time of purchase will be honored, and no retroactive application of VAT will be applied to the order.
You can find out more about VAT relief for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there, you can call their Charities Helpline, which covers VAT relief for disabled people.
Telephone: 0300 123 1073
The helpline is open 8.00 am to 5.00 pm, Monday to Friday. It is closed at weekends and bank holidays.