The prices on our site are shown both with and without VAT. Some people will be eligible for VAT relief and therefore will only pay the 'ex VAT' price.
You will be eligible for VAT relief if
- You are 'Chronically sick or disabled' and
- The goods are purchased or acquired for your own personal or domestic use and
- The goods qualify
See HMRC notice 701/7 for more information.
What does 'chronically sick or disabled' mean according to HMRC?
A person is classed as ‘chronically sick or disabled’ if they are someone with a:
- physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities
- condition which the medical profession treats as a chronic sickness, such as COPD
It does not include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled, such as with a broken limb.
If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.
What is 'personal or domestic use'?
‘Domestic or personal use’ means that the goods are needed specifically for the use of a disabled individual or series of disabled individuals.
The following are excluded from the term ‘domestic or personal use’, and not eligible for VAT relief:
- goods and services used for business purposes
- supplies of eligible goods made widely available for a whole group of people to use as they wish, for example, a stair lift installed in a charity building and made available for the general use or convenience of all those chronically sick or disabled persons who might need it, rather than for the personal use of specified individuals
- goods and services supplied to:
- an inpatient or resident of a hospital or nursing home
- any person attending the premises of a hospital or nursing home for care or treatment
- any other person or commercial establishment, with the exception of a charity, where the goods are for use by, or in connection with, care provided to an inpatient or resident of a health institution or to a patient whilst attending the premises of a health institution where the items are intended for use in the care or treatment provided in the relevant hospital, nursing home or health institution
How do I claim VAT relief?
Simply tick the box in your shopping cart and the VAT relief will be applied to qualifying goods.
What if someone can't make a declaration?If you're purchasing goods on behalf of someone else, e.g. you are a parent, spouse or guardian, you may complete the declaration on behalf of that person.