The essence of VAT Exemption and the regulation
Only products that are
Specifically manufactured for or
Adapted for use by
a disabled person may be eligible for exemption from Value Added Tax (VAT)
Only when purchased by a qualifying individual for personal use.
If you are eligible you may be able to recover some or
all of the VAT you pay on such products.
Some useful examples:
*If you purchase 'qualifying goods' for
an installation you are undertaking for a third party (a qualifying person) YOU
as the installer do not
qualify for exemption. The person for whom you are providing the service will
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.
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
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'.
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
. 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
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.
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