VAT Exemption for the disabled
What is VAT Exemption / Relief?
We have put together this guide to help you understand who is and who isn't eligible to claim VAT relief on disability aids. VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT thus saving them money.
To be eligible for VAT relief the government says you have to fit the following criteria:
You must be a registered charity.
You must be a person who is 'chronically sick or disabled'.
A person who is 'chronically sick or disabled' falls in one of two categories:
- Someone with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- Someone who is terminally ill.
Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
What proof do you need to provide?
In order to waive VAT on your purchase, you need to download our VAT Exempt Declaration Form - please sign it then return it to us.