VAT Exemption For UK Residents

If you have a long-term illness or you're disabled, you might not have to pay VAT on certain goods and services that you buy if you reside in the UK. Not all goods and services supplied to chronically sick or disabled people are eligible for VAT relief. In general, the items covered by the VAT relief are things that are of practical help to you because of your illness or disability. Any products sold on our website which qualify for VAT relief will automatically display the VAT relief option.  If you are certain you qualify by meeting the following conditions please complete the details in the custom field area displayed on the product page which are required in order to proceed through check out. This simple declaration is all that is required, we do not require any medical certificates or GP letters.

Who can qualify for VAT relief on goods and services?

You will be able to buy goods and services that are eligible for VAT relief if -

  • You are chronically sick or disabled and
  • You are buying them for your own personal or domestic use.

What is meant by chronically sick or disabled?

For the purposes of the VAT relief, you are chronically sick or disabled if:

  • 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 have a terminal illness

You won't qualify if you are only temporarily disabled or incapacitated, such as suffering from a broken leg or other temporary injury. Neither will you qualify if you are elderly but are otherwise able-bodied and don’t suffer from any chronic condition.

What is meant by 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.

Also they must be just for your own use - not for use by anyone else, or any other chronically sick or disabled people in general.

*N.B. It is your responsibility to provide honest and accurate information in the declaration.