VAT Relief

Why Two Prices

Most of the products on this website have two prices - the lower price excludes VAT and the higher price includes VAT. This indicates that the product qualifies for VAT exemption under the VAT Act 1994. This status is given to products which are specifically designed to be used to relieve the symptoms of a chronic illness or disability.

Where a single price is shown, the product does not qualify for VAT relief and the price is inclusive of VAT.

Eligibility for VAT Relief

Where two prices are shown for a product, the lower price is available to those who are chronically sick, disabled or terminally ill and who intend to use the product for personal and domestic use. Chronically sick means that you have an illness that is likely to last a long time e.g. arthritis, angina, MS, Disabled means substantially and permanently affected by illness or injury. You do not have to be registered disabled to claim relief from VAT, but the nature of your illness or disablement must be specified in your declaration.

Claiming relief from VAT

To claim VAT relief, you must complete a self declaration form. You will be asked whether you wish to claim relief from VAT during the checkout process. If you do wish to claim you will need to state the illness or medical condition you are suffering from and tick to confirm that you wish to claim exemption and that the information you have provided is correct. 

We are required to retain a copy of your declaration and it may be passed to HM Customs & Excise as evidence of your eligibility. If you are in any doubt whether you qualify for VAT relief, please click here to email our Equipment Centre or call 01707 324 581. Alternatively, you may want to contact your local Customs & Excise office directly. The link below takes you to the guidance note published by HM Customs & Excise which provides further information.

If you would like to place your order by telephone and intend to claim VAT relief, we will only be able to despatch your order once we have received a signed declaration. On receipt of your telephone order, we will send you a form needs to be completed and returned to us. If you would like to request a copy of the form please click here.

Representatives

Where the end user is unable to make the purchase themselves, it is possible for a representative to make a declaration on their behalf. The representative will be required to state the end users name and address and their illness or disability on the VAT declaration.

Further information

The following downloads and links provide further information on claiming VAT relief and eligibility   VAT ReliefNotice 701/7