VAT relief for UK based Disabled Customers
If you are disabled or have a long-term illness, you will not be charged VAT on products specifically designed to
accommodate your disability or illness. Both the product and your disability must qualify to have VAT relief.
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 be classed as disabled. However you automatically meet the disability definition under the Equality Act 2010 from the day you're diagnosed with HIV infection, cancer or multiple sclerosis.
Who is entitled to VAT exemption?
As per HMRC wording,
"people with a disability, chronic or terminal illness"
" can be VAT
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 incapacitated, such
as with a broken limb.
The items must not be purchased for the general use of other able-bodied persons, they
have to be for the own 'personal and domestic use' of the disabled individual.
Which items are eligible for VAT exemption?
All products shown with "excl VAT" prices are available for purchase with VAT exemption.
What HMRC require
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.
The Able Label 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
guidehttp://www.hmrc.gov.uk/vat/sectors/consumers/disabled.htm, consult your doctor for
clarification or email us firstname.lastname@example.org we will be happy to help.
We have noted in the accessibility section of each product whether it qualifies for VAT relief.
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 have made this very simple through our various ways to shop:
How to claim VAT relief
If a product qualifies for VAT relief you will be able to select 'Exclude VAT' when ordering the product. Once the product is added to cart you will then be directed to
complete an online form where you need to declare you are eligible for VAT relief and provide information about your disability or chronic illness. Once you have completed
the form, you need to confirm eligibility on the cart page by ticking the checkbox. You will then be able to complete the order process and proceed to checkout with the
VAT relief applied.
Who is eligible for VAT relief?
As per the HMRC guidelines, you must be 'chronically sick or disabled' to qualify for VAT relief.