VAT Exemption

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.