VAT Exemption can be a complicated subject so here are a few snippets from the HMRC website to help explain the process.
VAT Relief for
disabled people
If you’re disabled
or have a long-term illness, you won’t be charged VAT on products
designed or adapted for your own personal or domestic use. Also, you won’t be
charged VAT on:
- the installation
and any extra work needed as part of this
- repairs or
maintenance
- spare parts or
accessories
The product and
your disability have to qualify.
Qualifying Goods and Services.
Goods qualify for VAT exemption if they are designed solely
for use by a disable person. Some examples of qualifying products are as
follows:
- Everyday wheelchairs & Powerchairs
- Sports Wheelchairs
- Spares and certain accessories for said wheelchairs
However some goods are not exempt from VAT, some examples
are as follows:
- Generic scooter batteries
- Some walking aids, walking sticks and crutches
- Some tyres and casters that are not solely designed for use
on a wheelchair of qualifying product.
How to get the product VAT Free
To get the product VAT free your disability has to Qualify. For
VAT purposes you are exempt if you are ‘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. Full details from HMRC can be found here VAT Notice 701/7:VAT reliefs for disabled and older people
When ordering through our website you will be asked to complete a VAT declaration during the account registration process, however if you prefer to fill in the VAT exemption form it can be downloaded here
Please note it is your responsibility to ensure you are eligible for VAT exemption, there are serious penalties for making false declarations. If you unsure regarding VAT exemption on our products please do give us a call.