Who is eligible for VAT Relief?
VAT Relief is available for charities and disabled individuals who are purchasing products which are designed solely for the use by disabled individuals.
Care Homes are unable to claim VAT relief when buying products on behalf of their residents. If you are a carer purchasing on behalf of an eligible individual, then you will need to register an account with us for the eligible individual and they will have the VAT Relief Form available.
Please make sure your 'Business Type' is set as an 'Individual/Personal Use' account. This can be changed when registering a new account, or for existing customers this can be changed under My Account > Customer Information.
Charities - a charitable care institution that provides care or treatment to people, majority of whom are disabled – we will require your charity number
Supplies to ‘chronically sick or disabled’ people - A person is ‘chronically sick or disabled’ if they are a person with a physical or mental impairment with a long-term and substantial adverse effect on their ability to carry out everyday activities or a person with a condition which the medical profession treats as a chronic sickness, such as diabetes 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.
How to Claim
Products that qualify for an exemption will be marked as “VAT exempt” on our website against the product and will also show at the checkout stage. To claim the Vat exemption you will be need to complete a VAT exemption form which will appear at the checkout stage if you are eligible. You will need to complete the details and the reasons as to why you are eligible.
Important Information
Section 39.2 of the VAT Act 1983 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.
There are severe penalties for making false declarations. If you are in any doubt as to whether you are eligible for zero-rated goods, contact the VAT Helpline on 0300 123 1073 before signing the form.
The completed VAT exemption declaration form is retained for presentation to the VAT office only, and will not be used for any other purposes.
For further information on VAT relief please see:
Reliefs from VAT for disabled and older people (VAT Notice 701/7) - GOV.UK (www.gov.uk)
VAT Relief for Disabled People Manual - HMRC internal manual - GOV.UK (www.gov.uk)
