VAT Exemption Declaration

You should complete this declaration 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.

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. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.

A person is ‘chronically sick or disabled’ if he or she is a person:

• With a physical or mental impairment which 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.

If you are unsure, you should seek guidance from your GP or other medical professional.

In the UK, VAT (Value Added Tax) exemptions are available for products designed to help people with disabilities or long-term illnesses. Specific medical conditions or disabilities themselves are not listed for VAT exemption; rather, it's the nature of the product and the person’s qualifying condition that determines the exemption. Here are the key factors that allow for VAT exemption:

VAT Exemption Criteria:

Qualifying Individuals: To qualify for VAT exemption, the person must be "chronically sick" or have a "disability." This refers to someone with a physical or mental impairment that has a long-term and substantial adverse effect on their ability to carry out everyday activities.

Conditions that Typically Qualify:

• Mobility impairments (e.g., use of wheelchairs, walking aids)
• Chronic illnesses (e.g., diabetes, heart disease) Long-term medical conditions (e.g., arthritis, respiratory issues)
• Sensory impairments (e.g., blindness or hearing loss)
• Neurological conditions (e.g., autism, ADHD, cerebral palsy)
• Learning disabilities (e.g., Down syndrome)
• Conditions like Charcot-Marie-Tooth disease, scoliosis, or those that impair the individual's physical or cognitive abilities.

Products that Qualify for VAT Exemption:

• Mobility aids (e.g., wheelchairs, walking frames, stairlifts)
• Adaptive equipment for daily living (e.g., specialised furniture, bathing aids) Incontinence products Assistive devices for hearing or vision impairments
• Adapted vehicles and vehicle modifications for disabled individuals

Communication and Sensory Aids:

• Text-to-speech devices Hearing aids and loop systems Visual aids (e.g., magnifiers, screen readers)
• Braille equipment
• Sensory toys and equipment (for people with sensory processing difficulties, including autism)

https://www.gov.uk/financial-help-disabled/vat-relief

Please note: It is an offence to make a false declaration.

This is only to be completed once an order has been placed and you have an order number. We will then issue you with a refund for any item that included VAT.