ALL ORDERS PLACED ONLINE MUST COMPLETE THE VAT EXEMPTION DECLARATION AT CHECKOUT TO ENSURE VAT IS NOT INCLUDED.
Goods and services for disabled persons: Eligibility declaration by an individual / charity.
You can claim VAT exemption if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.
A person is ‘chronically sick or disabled’ if he or she is a person:
- With a physical or mental impairment that has a long term and substantial adverse effect upon his or her ability to carry out everyday activities.
- With a condition which the medical profession treats as a chronic sickness.
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
Note to customer: If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult your local VAT office before signing the declaration. You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on 0300 123 1073.