The essence of regulations
permitting VAT Relief
Only products that are manufactured specifically for or
adapted for use by disabled persons are eligible for exemption from Value Added Tax (VAT).
To obtain exemption from VAT on your eligible
purchase you must also be eligible as an individual. Broadly speaking, if you
are disabled or suffer from a chronic condition that causes severe difficulty
with movement you may qualify. (These notes are only intended as a guide and
do not constitute a definitive statement. Please check with HMRC)
Note: Present guidelines tend to
preclude persons who
'are waiting for an operation'
or who
'suffer from a
condition that will improve in the short term after treatment'.
The rules are at
best vague. The relief is intended to assist persons with long term chronic
conditions. A letter from a Doctor, medical practitioner or such like can often
strengthen your case. But remember, the form upon which you will make your claim
is a 'self declaration' and as such you take full responsibility for the claim.
If you are eligible you may be able to recover some or
all of the VAT you pay on such products.
Important:
-
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.
-
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 (a qualifying person) purchase
a product that qualifies - i.e. a product which has been manufactured or adapted for use by a
disabled person, but only for your own use
Relief is not available if:
-
you are a contractor purchasing for a project
or installation for a disabled person (you however may be expected to offer
your customer exemption on any works carried out for them provided they and
the works qualify)
-
if you
are disabled and purchasing a product considered to be ordinary (goods
generally available that have not been designed for or modified for use by a
disabled person - an ordinary saucepan for example)
-
if you are disabled and wish to
purchase a product for somebody else to use. You may not claim exemption if
your purchase is a gift for example.
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