Under the VAT Act 1994 certain goods and services supplied for use by a disabled person are zero rated for VAT.
In order to meet the criteria the goods have to be:
- Designed for use by a disabled person as stated by the manufacturer.
- Purchased for the personal or domestic use by a chronically sick or disabled person.
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
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 comply with the regulations, we, as the company supplying the goods, must obtain written confirmation that a customer fulfills all the criteria for eligibility, this we do in the with a VAT exemption form, to be filled out at time of purchase.
We have made the form as easy to use as possible and hold this imformation for presentation to HMRC if required.
In order to make the purchase of goods as easy as possible, for goods that qualify for VAT relief there are two buttons, one to purchase while claiming VAT relief or one to purchase including VAT.
If claiming VAT relief a VAT exemption form will also need to be submitted.
For more detaled information please follow link to HMRC below.