VAT Relief

 

  • United Kingdom (UK) and European Union (EU) residents can claim VAT exemption on designated VAT exempt products by completing the VAT exemption form below.
  • Customers outside the EU do not need to pay VAT.  You will receive products zero rated so you will not be charged VAT.
  • The price charged at the checkout is calculated on the basis of completion of the VAT relief form or your country of domicile.

 

What is VAT exemption?

Individuals with a disability don't have to pay VAT when they buy equipment that has been designed solely for individuals with a disability, or on the adaptation of equipment for their use.

Certain services provided to individuals with disabilities, including some building work to adapt a home and for the hire of disability equipment like wheelchairs, are also eligible for VAT exemption.

NB: not everything that is supplied to individuals with disabilities is zero-rated for VAT.

 

External guidance on VAT relief for individuals with disabilities:

Government document on VAT relief for individuals with a disability or a chronic illness:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel= pageLibrary_ShowContent&id=HMCE_PROD1_023512&propertyType=document
(You can download the pdf file found on the above site here)

Current government guidance pages on VAT relief for individuals with disabilities:
https://www.gov.uk/financial-help-disabled/vat-relief

Queries about VAT relief for those living in the UK (UK government VAT enquiries):
0845 010 9000.

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VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief.

A person is 'chronically sick or disabled' if they:

    • have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities.
    • have a condition that doctors treat as a chronic sickness (like diabetes, for example) are terminally ill

 

  •           A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was not diagnosed with a chronic illness or disability.

Products eligible for VAT relief

A product or service must be supplied for the 'personal or domestic use' of an individual who is chronically sick or disabled to qualify for zero-rating.It must also be a product or service designed specifically for those with a disability or chronic illness.

Some examples of products that are zero-rated for VAT are:

  • wheelchairs
  • some medical and surgical appliances - like artificial limbs, for example
  • electrically or mechanically adjustable beds
  • chair or stair lifts
  • computer software or hardware designed specifically for disabled people
  • gadgets and devices that are designed solely to make everyday tasks easier for disabled people, like kettle tippers
  • vehicles that have been adapted for use by a disabled wheelchair or stretcher user

Things not covered by this include:

  • products and services used for business purposes e.g. a wheelchair for customers at a park
  • products made widely available for a group of people to use e.g. a pair of crutches owned by a charity

 

Products and services supplied to people who are staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care e.g. crutches on loan from the NHS.

Products used by individuals with a disability, but not designed specifically for those individuals e.g. a bedside table.

Services eligible for VAT relief

Services that are eligible for VAT relief include:

  • the servicing, maintenance and installation of disability equipment
  • adaptation work on equipment or appliances so a disabled person can use them
  • some building alterations to a disabled person's home
  • the hire of qualifying disability equipment
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