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Are you VAT Exempt?

Who is entitled to VAT exemption?

 HMRC state, "people with a disability, chronic or terminal illness"


If you  are disabled or have a long-term illness, you may be exempt from VAT on products specifically designed to accommodate your disability or illness. The goods must also be for personal or domestic use to qualify, meaning they are for your own private use, rather than for business purposes, and are not made widely available for a whole group of people.

People with progressive conditions can also be classed as disabled. However, you automatically meet the disability definition under the Equality Act 2010 from the day you're diagnosed with cancer, multiple sclerosis and HIV infection.

Chronically sick means that you have an illness that is likely to last a long time and disabled means substantially and permanently handicapped by illness or injury. Some disabilities covered by this include arthritis, diabetes, lupus, angina, parkinson's, stroke, dementia, fibromyalgia, MS and ME.

Please be aware that VAT exemption does not apply to a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or is incapacitated, such as with a broken limb.

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About HMRC requirements 

The Government requires that you fill in a simple declaration setting out the nature of your disability and/or chronic or terminal illness. We are required to retain a copy of your declaration and it may be passed to HMRC as evidence of your eligibility.

Well Cool require no proof of your disability or a doctor's letter, however you need to remember that it is an offence to falsely claim that you or someone you are buying for is eligible for VAT exemption under the guidelines.


Need Further Help?
If after reading this guide you are still unsure if you or the person you are buying for qualifies for VAT exemption then please read the HMRC:

https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability#do-you-qualify-for-vat-free-goods

If you qualify, to claim VAT exemption we need written confirmation of your name, your address and the nature of your disability and/or chronic or terminal illness. We will then reimburse you when clarified. 

For any further information or help, you can email us at info@wellcoolclothing.com