VAT Exemption Eligibility

Who is eligible for VAT Relief?

VAT Relief is available for charities and disabled people who are purchasing products which are designed solely for the use by disabled individuals.  

Care Homes are unable to claim VAT relief when buying products on behalf of their residents. If you are a carer purchasing on behalf of an eligible individual, then the eligible individual will need to register an account with us and they will have the VAT Relief Form available.  Please make sure your 'Business Type' is set as an 'Individual/Personal Use' account. This can be changed when registering a new account, or for existing customers this can be changed under My Account > Customer Information.

Charities - a charitable care institution that provides care or treatment to people, majority of whom are disabled – we would require your charity number

Supplies to ‘chronically sick or disabled’ people -  A person is ‘chronically sick or disabled’ if they are a person with a: physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities or have a condition which the medical profession treats as a chronic sickness, such as diabetes It does not include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb.

How to Claim

Products that are exemptible will be marked  as being VAT exempt on our website against the product and will also show at the checkout stage. To claim the Vat exemption you will be required to complete a VAT exemption form which will appear at the checkout stage if you are eligible. You will need to complete the details and the reasons as to why you are eligible

Important Information

If you are uncertain of your eligibility, you should consult your vat office. Section 39.2 of the VAT Act 1983 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.

The completed VAT exemption declaration form is retained for presentation to the VAT office only, and will not be used for any other purposes.

For further information on VAT relief please see:

Reliefs from VAT for disabled and older people (VAT Notice 701/7) - GOV.UK (www.gov.uk)

VAT Relief for Disabled People Manual - HMRC internal manual - GOV.UK (www.gov.uk)