Who can buy qualifying goods and services without paying VAT?
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. If you are over 60 you may only have to pay the reduced rate of VAT (currently 5 per cent) if you have certain mobility aids installed in your home. There is a paragraph within this guide on mobility aids for older people.
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.
However, if you and your partner are both chronically sick or disabled and you buy goods or services for both of you to use, then you won't have to pay VAT.
To claim VAT exemption simply complete the form for VAT exemption on check out. This will then allow your purchase to be made exempt from VAT. Should you have a queries, please contact customer services on 0800 612 4484