If you are disabled or have a long-term illness, then you are eligible for buying some products without VAT for your own personal or domestic use. You aren’t eligible if you are elderly, frail but otherwise not disabled, and equally, you can’t claim if you have a temporary condition, such as a broken leg. It isn’t possible to claim exemption if you are buying for a number of people (for example, in a residential home), but you can claim if you are buying on behalf of someone else who meets the criteria, such as a parent buying products for the use of a child with a disability or someone buying for their partner. Charities may also be able to claim VAT exemption, when buying products that will be made available to a disabled person.
How do you get the products without paying VAT? You have to claim before you pay, and the supplier will then deduct the VAT from the price they charge you. Usually, this is done by completing and signing a form which states that you are eligible.
Customer’s Declaration for VAT Relief
Note to customer
You should complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.
A person is ‘chronically sick or disabled’ if he or she is a person:
- with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities.
- with a condition which the medical profession treats as a chronic (persisting for a long time or constantly recurring) sickness.
- It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
If you are unsure, you should seek guidance from your GP or other medical professional.
This form will be kept with our VAT Records as evidence to the HMRC for 6 years.