VAT exemption allows chronically sick or disabled people to buy eligible items at 0% rather than 20% VAT - thus saving them a significant amount of money. It is normally far easier to claim this exemption when buying online.
VAT Exemption only applies to certain items; these are items which have been designed to be used by someone who is chronically sick or disabled. Examples of such products are Bath Aids, Bath Lifts, Mobility Aids, Toileting Aids, Wheelchairs, Magnifying Glasses & many more daily living aids and care equipment.
To be eligible for VAT relief the government says you have to fit the following criteria:
Charities can simply provide your charity number.
A person is 'chronically sick or disabled' if he/she is 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; with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- 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.
In order to waive VAT on an eligible 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.
It’s very easy to claim VAT relief, all we need to know is the name, address & disability of the person the item is for & what their chronic sickness or disability is.