Those who suffer from a long-term illness, or have a clear disability do not have to pay Value Added Tax (VAT) on select goods and services purchased within the UK. To clarify, any goods that are designed to aid you because of the illness or disability you suffer from are covered by this legislation.
If you believe you are entitled to VAT exemption, please fill out the form at the checkout stage and the VAT will be removed, we will ask for a signature upon delivery of your item to confirm that you are entitled to VAT relief
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.
What counts as a long-term illness or disabled?
For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:
- you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
- you have a condition that the medical profession treats as a chronic sickness, such as diabetes.
- you are terminally ill.
So, you don’t qualify if you are elderly but otherwise able-bodied, or if you’re only temporarily disabled or incapacitated.
You don’t have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT.