VAT Relief for People who are Chronically Sick or Disabled.

If you are disabled or chronically sick you could qualify to receive certain goods VAT free.

How to get goods VAT free if you are 'chronically sick or disabled'
● Read our information below and verify that you are eligible for VAT relief
● Complete your order online like normal
● Fill in the eligibility declaration form. Download the form here.
● Please send your completed application accompanied by a written declaration from your contractor on letter headed paper outlining the work to be carried out in order to support your application. Please ensure you include all order numbers related to your claim. This can be done via email or post.
● We will process the claim and issue a refund on all eligible goods.

Do you qualify for VAT-free goods?
You'll only be able to have eligible goods VAT free if you’re chronically sick or disabled and the goods are for your personal or domestic use. You don't need to be registered disabled or eligible for any other benefit to qualify for VAT-free goods.

What HMRC mean by 'chronically sick or disabled'?
For VAT purposes, you’re chronically sick or disabled if you have:
● a physical or mental impairment which has a long term and substantial adverse effect upon your ability to carry out everyday activities
● a condition which the medical profession treats as a chronic sickness (that’s a long term health condition)

For VAT purposes, the term 'chronically sick or disabled' doesn’t include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but isn’t chronically sick or disabled.

You don't need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers can't tell you whether or not you’re disabled or chronically sick. If you're not sure whether your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.

What HMRC mean by 'personal or domestic use'
This means that the goods are made available specifically for the use of an individual disabled person. The following aren’t 'personal' or 'domestic' uses and aren't VAT free:
● goods used for business purposes
● goods supplied to or for an in-patient or out-patient of a hospital or to or for a resident of a nursing or care home where the goods are for use in the care or treatment provided in the hospital or nursing or care home

How to prove that you qualify for VAT-free goods

Eligibility declarations
To demonstrate that you're entitled to buy the goods VAT free we ask you for a simple written declaration stating your eligibility. You can download the form here.

Please complete and return this form along with your order number. Please also include a written declaration from your contractor on letter headed paper outlining the work to be carried out in order to support your application. Once processed and confirmed we will issue a refund of the VAT on all eligible items.

Please don’t send completed declarations to HMRC.

If you require any further information please don't hesitate to contact us.

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