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To submit the claim and receive the VAT relief, click the 'Submit VAT Relief Claim' button before proceeding to the checkout.

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If possible the person making the claim should complete this form, but a family member, carer or medical professional may complete the form on the claimants behalf.

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You must tick the box to state you wish to claim VAT relief on the eligible product and complete in full the reason by which you are 'chronically sick or disabled' and name and address of the claimant. On the my basket page of this website a link to the online declaration form is provided if the basket contains a product that qualifies for VAT relief. Only the products on our site carrying the VAT exemption price (the smaller price marked exVAT) are eligible to be purchased this way and you must tick the box on the basket page indicating that you wish to claim VAT exemption on the items in your basket that are eligible for VAT relief. equipment and appliances designed solely for use by chronically sick or disabled people.adjustable beds, chair lifts, hoists and sanitary devices.The products which can be bought without paying VAT are: Products which are offered for sale on this website which qualify for VAT relief to be claimed for an eligible person. 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. Also, the goods or services must be just for your own use - not for use by anyone else, or chronically sick or disabled people in general. Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes. If your parent, guardian or wife or husband buys the goods and services for you, then you won't be charged VAT. You don't have to physically buy the goods in person. 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.‘personal or domestic’ use means that the supply must be made available specifically for the use of an eligible individual.

with a condition which the medical profession treats as a chronic sickness, such as diabetes or.with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities.The product must be being purchased for someone who is chronically ill or disabled.Ī person is ‘chronically sick or disabled’ if he/she is a person: Other options for contacting HMRC can be accessed here You can also call the HMRC helpline 08 and select Option 3. The goods and services are eligible to be supplied at the zero rateĪ more detailed explanation of each of these conditions is given below, but you should visit the HM Revenue and Customs Website to fully understand the conditions which are set out in VAT notice 701/7 (August 2002) - VAT reliefs for disabled people.The goods are for the personal or domestic use of the customer.The customer is eligible to purchase supplies at the zero rate.Products a can only be exempt from VAT when all the following conditions are met:

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HM Revenue and Customs sets out the conditions when equipment for disabled people might be free of VAT and how to claim exemption from paying VAT on these products. Some of the products which can be purchased from the Manage At Home website are available for an eligible person to purchase without paying VAT on them. VAT Relief Information Conditions for VAT relief for disabled people