VAT Exemption Rules
Who is Eligible?
If you are chronically sick or disabled and the products are for your personal use.
‘A person is ‘chronically sick or disabled’ if he/she has a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
Or a condition which the medical profession treats as a chronic sickness, such as diabetes, COPD, Chronic Arthritis etc
Or who is terminally ill.
It does 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.
Where the goods are made available by the charity to a disabled person for their personal or domestic use.
Full details can be found at the HM Revenue and Customs website under
‘VAT relief for disabled people; HMRC Reference: Notice 701/7 (August 2002)
Notice 701/7 VAT relief’s for disabled people <<<< Click This Link for More Info
Please be aware that not all products are eligible for disabled persons VAT Relief.
If you are eligible for Disabled Persons VAT Relief
- Our On-line Shop allows you to complete a short form or declaration during checkout to remove the VAT.
- Where a product has only one price shown in the listing, this means it “does not” qualify for exemption.
- Where a product shows both an Inclusive and Exclusive of VAT price then this “does” qualify for exemption
If you do not qualify for Disabled Persons VAT Relief
- You will be charged the standard rate of VAT currently 20% on the whole order.
- You will clearly see in the checkout that the VAT for both exempt and non exempt items will be charged as you or the person you are purchasing for does not qualify.
VAT Exemption Form
Elite Healthcare have integrated the VAT Exemption process into the checkout system of our website. You will be required to complete all of the boxes indicating the illness or disability for yourself or the person you are claiming for.
Please be aware that by completing this section during checkout, you are effectively “signing” to confirm that you accept responsibility for the truthfulness of your declaration.
There may be HMRC penalties for an untruthful declaration.