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Advice about VAT Exemption

Are you VAT Exempt?
 

Value Added Tax at the prevailing rate must normally be paid on products purchased for use in the UK. There are however some exceptions.
 

Details and advice may be easily obtained from your local HM REVENUE AND CUSTOMS Office.

In the event that you contact Revenue and Customs you are advised to

  1. request that details of your call be logged and

  2. obtain a call reference number.

(By doing so you will be able to make reference to your call and advice received should any aspect of your claim be subsequently challenged.)

The Revenue and Customs National Advice Service may be contacted on

0845 302 0203 (Select option 3)

 

The essence of the regulation

Only products that are specifically manufactured for or adapted for use by disabled persons may be exempt from Value Added Tax (VAT) and only when purchased by a qualifying person for their own use.

If you are eligible you may be able to recover some or all of the VAT you pay on such products.

If, for example, you purchase qualifying goods for an installation you are undertaking for a third party (who is a disabled person) YOU do not qualify for exemption. The person for whom you are providing the service will be eligible for VAT relief on your bill (if you are VAT registered).

You do not qualify for relief if you and the product qualify but you intend to give your purchase to another person. You may only qualify for exemption if you are a qualifying person purchasing qualifying goods for your own use.

For the avoidance of doubt:

Only a qualifying person who is purchasing a qualifying product for their own use is eligible.

Please Note:

  • Do not take eligibility for granted. H.M. Revenue and Customs will seek to recover unpaid V.A.T. if it is subsequently discovered your claim is erroneous or false.

  • Severe penalties exist for V.A.T. evasion. Do not attempt to obtain exemption fraudulently. If you are unsure - seek guidance.

  • VAT relief is only available if you (the disabled person) are the purchaser and are buying a product which has been manufactured or adapted for use by a disabled person and goods are purchased is for your own use.

  • Relief is not available if you are a contractor purchasing for an installation for a disabled person, or if you are disabled and purchasing a product considered to be 'ordinary'.

 

Ordering

If you believe you are exempt from paying VAT when purchasing (for any reason) you must provide a signed declaration to support your claim prior to us processing your order.

You will need to complete an 'Eligibility Declaration Form' . This will accompany your order and be made available to HM Revenue & Customs for inspection should they so wish. This simple statement sets out what you are purchasing and the reason you are claiming relief. Your details will remain confidential.

Submitting this form does not automatically make you eligible.

If you are unsure whether you may be entitled to relief please don't hesitate to ask. It is better to ask rather than risk a false claim.

If for any reason we are unable to process your order excluding VAT you will be notified. In this event, you will still be able to apply to HM Customs and Excise for a refund.

Eligibility Declaration Form

Click above image to download

(PDF Format)

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Advice

It is always better to seek guidance rather than risk making a mistake. We are more than happy to offer advice and guidance, but we do not claim to be experts in this field. Relief from Value Added Tax will always be at the discretion of H.M. Revenue and Customs so it's often better to address your questions to them directly. Always obtain a call reference number.
 

Products purchased from the UK for export may also benefit from VAT exemption.

PLEASE CHECK FIRST.

 

Information contained on this page is intended for assistance only. No liability will be accepted for errors or accuracy, or any matter arising from the use of this information. You are strongly advised to refer to the HM Revenue & Customs website at

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageContactUs_NationalAdviceService

or contact the National Helpline on 0845 010 9000 (+44 208 929 0152 outside UK).

 

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