What is VAT Relief?
If you are buying a mobility aid for yourself or a loved one, and the user is chronically sick or disabled it is likely that you will be eligible for VAT Relief – this is where the product is supplied VAT-free at a reduced price. We are honest and upfront with our online prices so you will see that most of our prices include VAT Relief unless otherwise clearly stated, as some products are exempt from the scheme and must include VAT.
Am I eligible?
For VAT purposes, you’re considered chronically sick or disabled if you have a:
- physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
- condition that the medical profession treats as a chronic sickness (that’s a long-term health condition)
For clarity, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.
You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you if you’re disabled or chronically sick.
Some of our more commonly accepted long-term health conditions can be found below, where applicable:
- Heart Disease
How do I claim VAT Relief?
To show that you are entitled to buy the goods with VAT Relief, we will ask you to make a self-declaration, confirming your eligibility when placing your order. This can be supplied in two different formats:
- Online: Select your relevant long-term health condition from a list of options. If your condition isn’t shown on the list, then you can select ‘Other’ and provide your condition separately.
- Phone: Alternatively, you can provide your long-term health condition to one of our trained advisors when placing your order over the phone. All calls are recorded to satisfy our HMRC obligations.
- Post: Using the website or by speaking to one of our advisors, please include your relevant medical condition alongside your product details when sending your order through the post.
You do not need to send completed declarations to HMRC.
Do I qualify for VAT Relief if I am buying the item for someone else?
Yes, whether you are buying the item for someone else or yourself, the same guidelines apply as shown above. However please note that the following are not ‘personal’ or ‘domestic’ uses and are not eligible for VAT Relief:
- goods used for business purposes
goods supplied to or for an in-patient or out-patient of a hospital or to or for a resident of a nursing or care home, where the goods are for use in the care or treatment provided in the hospital or nursing or care home
Is VAT Relief available on everything?
No, VAT Relief is only available on products where the original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disability or long-term health condition. Typically, this does apply to many mobility and independent living aids.
For example, general purpose equipment such as an air conditioning device, a lounge recliner chair or an overbed table might benefit a disabled or chronically sick person but cannot be bought VAT-free because they’re not designed solely for use by a disabled person. These products will be clearly identified online as including compulsory VAT.