Old WheelchairIf you need to replace your old equipment or just need something new and you wish to take advantage of the VAT exemption scheme then read on…

This page explains the VAT Exemption rules;

If you have a long-term illness or you are disabled, you don’t have to pay VAT on certain goods and services that you buy in the UK. In general the equipment covered by this scheme are things that are of practical help to you because of your illness or disability.
Products that are VAT Exempt are listed with 0% VAT and eligible for zero-rated VAT. You will see *With VAT Relief following the price.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.

What counts as a long-term illness or disabled?

For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:

  • you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
  • you have a condition that the medical profession treats as a chronic sickness, such as diabetes.
  • you are terminally ill.

So, you don’t qualify if you are elderly but otherwise able-bodied, or if you’re only temporarily disabled or incapacitated.
You don’t have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT.

What counts as personal or domestic use?

Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.

How do I ensure that I do not pay VAT?

At the checkout you will be asked to provide your name or the name of the person you are buying for. You will also be asked for a reason for VAT Exemption – please provide a short description of the disability or illness in this box. Once you have entered these details you will note that the VAT is removed from the amount in the checkout cart automatically.

Registered charaties are also catered for in this area, please be sure to provide the registered charity number to complete the purchase.

This is what that area looks like in the checkout:

Example VAT Exemption Area