VAT Relief and Exemption on purchases in the UK

Rules about VAT Relief and Exemption of purchases by disabled persons

Are you eligible for VAT Relief?

Details and advice may be easily obtained from your local HM REVENUE AND CUSTOMS Office.

In the event that you contact Revenue and Customs you are advised to request that details of your call be logged and that a call reference number be given to you. (You will be able to make reference to your call and advice received should your claim subsequently be challenged.)

The essence of regulations permitting VAT Relief

Only products that are manufactured specifically for or adapted for use by disabled persons are eligible for exemption from Value Added Tax (VAT). These are known as 'Qualifying Goods'.

To obtain exemption from VAT on your eligible purchase you must also qualify as an individual.

Broadly speaking, if you are disabled or suffer from a chronic condition that causes severe difficulty with movement you may qualify. (These notes are only intended as a guide and do not constitute a definitive statement. Please check with HMRC)

Note: Present guidelines tend to preclude persons who 'are waiting for an operation' or who 'suffer from a condition that will improve in the short term after treatment'.

The rules are at best vague. The relief is intended to assist persons with long term chronic conditions. A letter from a Doctor, medical practitioner or such like can often strengthen your case. But remember, the form upon which you will make your claim is a 'self declaration' and as such you take full responsibility for the claim.

If you qualify you may be able to recover some or all of the VAT you pay on qualifying products.

Important:

Do not take eligibility for granted.

H.M. Revenue and Customs will seek to recover unpaid V.A.T. if it is subsequently discovered your claim is erroneous.

Severe penalties exist for V.A.T. evasion.

Do not attempt to obtain exemption fraudulently. If you are unsure - seek guidance.

VAT relief is only available if...

You (a qualifying person) purchase a product that qualifies - i.e.  a product which has been manufactured or adapted for use by a disabled person, for your own use.

Relief is not available if...

• you are a contractor purchasing for a project or installation for a disabled person (you however may be expected to offer your customer exemption on any works carried out for them provided they and the works qualify).

• if you are disabled and purchasing a product considered to be ordinary (i.e goods generally available that have not been designed for or modified for use by a disabled person - an ordinary saucepan for example)

• if you are disabled and wish to purchase a product for somebody else to use. You may not claim Relief if your purchase is a gift for example.

ORDERING GOODS

If you believe you are entitled to Relief from paying VAT when purchasing (for any reason) you must provide a signed declaration to support your claim prior to us processing your order.

You will need to complete an 'Eligibility Declaration Form' . This will accompany your order and be made available for HM Revenue & Customs to inspect should they so wish. This simple statement sets out what you are purchasing and the reason you are claiming relief. Your details will remain confidential.

Submitting this form does not automatically make you eligible.

If you are unsure whether you may be entitled to relief please don't hesitate to ask. It is better to ask rather than risk a false claim.

If for any reason we are unable to process your order excluding VAT you will be notified. In this event, you will still be able to apply to HM Customs and Excise for a refund.

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Exemption Form

(PDF Format)

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