VAT Info

You may be entitled to receive our products VAT free, the following information has been collated to assist customers who are VAT exempt.

Further information can be found on this page of the Customs and Excise website (Opens in a new window).

You can also download a VAT exception form here: Goods and services for disabled persons eligibility declaration by a charity/indicidual (PDF,  240KB, opens in a new window).

When Can Supplies Be Zero-Rated?

Supplies of goods and services are only zero-rated when all of the following conditions are met:

• the customer is eligible to purchase supplies at the zero-rate
• the goods are for the personal or domestic use of the customer
• the goods and services are eligible to be supplied at the zero-rate

Who Can Purchase Zero-Rated Goods and Services?

The zero-rating of goods and services for disabled people depends in part upon the status of the recipient.
You can only zero rate supplies to:

• handicapped people
• charities
• certain eligible bodies

As a supplier we must take reasonable steps to check that you are eligible to receive your goods or services at the zero rate.

Supplies to Handicapped People.

You can only zero rate supplies to handicapped people when:

• the person is ‘chronically sick or disabled’
• the goods and services are purchased or acquired for their personal or domestic use

What Does ‘Chronically Sick or Disabled’ Mean?

A person is ‘chronically sick or disabled’ if he/she is a person:

• with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
• with a condition which the medical profession treats as a chronic sickness, such as diabetes
• 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.

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.

If you have any problems or questions, please contact us.