Many of our products are eligibile for disability VAT relief at zero rate, and this is indicated on the individual product page. However in order for a sale to be zero rated VAT, there are a number of conditions that have to be met.
Here are some further details about when the circumstances above apply
In order to claim VAT relief as an individual you have to be (and we apologise for the brutal Tax Office language) chronically sick or disabled. (If you are a charity please see the section below). This means that you have to have a long term or terminal condition, e.g. you cannot claim VAT relief if you have a broken leg; this is not a long term condition (although it may seem so at the time!).
The person themselves does not have to sign the declaration, it can be a parent, carer or guardian who can confirm that they meet the criteria.
‘Domestic or personal use’ means that the supply is needed specifically for the use of a disabled individual or series of disabled individuals.
Goods for general use in a charitable building cannot be zero rated, neither can goods supplied to person who is resident in a nursing home or hospital. They have to be supplied to a person for their personal use in their own home.
As a rule any equipment that is designed or adapted for use for a person with a disability can be zero rated. This is a decision that is made by the product manufacturer in conjunction with the tax office, which we have no say over. For example a High Seat chair is not deemed to be eligible, as it could quite conceivably be used by someone without a disability.
Any product eligible for VAT relief is marked as such on the website.
Not all goods are available to charities for disability VAT relief. In order for goods to qualify, the goods have to be made available by the charity to a disabled person for their personal or domestic use. There are other situations where VAT relief may be provided, such as when equipment is being donated for medical use.
HMRC Helpsheet – ‘Getting certain goods VAT free if you have a disability’ CLICK HERE
HMRC Website – ‘VAT Notice 701/7: VAT reliefs for disabled and older people’ CLICK HERE
HMRC Website – ‘VAT Notice 701/6: charity funded equipment for medical, uses’ CLICK HERE
HMRC Website – ‘VAT Notice 701/1: charities’ CLICK HERE
Or contact HMRC by the good old fashioned telephone! 0300 123 1073
Or you can even write to them by post! (Remember when we used to get two posts a day?!)