VAT Policy


The majority of goods on this website have been designed to better the lives of the disabled and therefore are VAT exempt. To make this easier, we have priced all goods without VAT as 99% of our customers are VAT exempt. If an item is not exempt, it will be stated and VAT is added on checkout. Delivery is free to UK mainland

 

According to the HMRC:

 

To be eligible for VAT relief, you must meet one of the following criteria:-

A person is “chronically sick or disabled” if he/she is a person:

a) With a physical or mental impairment which has a  long-term and substantial adverse effect upon his/her ability to carry out everyday activities; or

b) With a condition which the medical profession treats as a chronic sickness, such as diabetes; or

c) Who is terminally ill

d) Be a charitable organisation

e) Be a certain healthcare body, hospital with  charitable funds (Under separate rules: for more information see VAT Notice 701/6 Charity funded equipment for medical, veterinary etc.)

 

Important Note: The government rules do NOT include 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.

 

In order to waive VAT on your  purchase, the government requires a  simple declaration to be made as to the nature of your disability, to your supplier at the time of ordering. No proof of your disability need be shown to anyone at any time and a charity need only  provide it’s charity number.

 

As this is government legislation, if you fail complete the VAT exemption form, or you are not eligible for VAT  relief, we are obliged by law to charge  you 20% VAT.
ALL ORDERS WILL NEED A VAT DECLARATION  COMPLETED.

 

Information supplied by VAT Reliefs  for Disabled People, HMRC Dec 2011 Ref: 701/1