The Disabled Directory
VAT Exempt Information

Which products are eligible for VAT relief?
Products in our website specifically to aid disability or severe injury will have an eligibility notification displayed with them. These products can be purchased exempt of VAT (Valued Added Tax)

Qualifying Products

Products available for exemption include goods and services designed or modified solely for use by a 'disabled person', as well as products designed for the care or treatment of incontinence. Such products are only available at zero-rate VAT when purchased directly by an individual for their 'domestic or personal use', or when purchased by a registered charity for use by the disabled person.

In order for us to meet "yours and our" obligations to Customs & Excise, and in order to avoid paying VAT on certain items, you will be required to sign a simple declaration form that you are eligible to receive goods which are zero-rated. The form can be downloaded from the links at the top of this page.

In order to let us know that you have downloaded a VAT exemption form and will be sending it to us, you will be asked to select that option when you are checking out.

Please note we are only able to exempt VAT from the actual goods, all delivery charges will attract VAT as normal.

Your final shopping cart price will include VAT for all items and therefore will be higher than the price you will finally pay. We will contact you soon after your order is placed with the final price you will be required to pay.

Who is eligible?

The zero-rating of goods and services for disabled people depends in part upon the status of the recipient. In order to qualify for zero-rating the eligible person must be 'chronically sick or disabled.' This means the eligible person must have; i) a 'physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities'; ii) have a condition which the medical profession treats as a chronic sickness, such as diabetes; or iii) is terminally ill.

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.

Additionally, to qualify for zero-rating, the goods or services must be supplied to an individual for their 'domestic or personal use', and not for the general use of other able bodied persons.

Items for use in an institution, or if you are re-selling the goods, are not eligible for zero-rating.

If you have a long-term medical condition, your may qualify or if you are registered disabled. If you are in doubt you should call your local Customs office or call the National Advice Service on 0845 302 02 03.

How do I claim?

You will need to complete the VAT exemption declaration. We will the process your order at the retail price quoted on your order less the VAT element.

Completing your declaration.

You must be sure of your eligibility for VAT relief before completing the declaration. Ordering for someone else You should only complete the Name and address fields if the goods are not for you and you are ordering for a person who is entitled to claim relief from VAT.

About the Declaration Form

The wording comes from United Kingdom Customs and Excise. Although this wording refers to 'disabled', you do not have to be registered disabled or have a note from your doctor! The important thing is that the item is being used for 'domestic or personal' use. Reasons for purchasing could be asthma (Nebulisers) or arthritis (mobility aids) etc.

Important Information

    * You must be sure of your eligibility for VAT relief before completing the declaration. Section 39.2 of the VAT Act 1983 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.
    * The goods ordered must be for your personal or domestic use only.
    * The VAT relief does not apply to the posting and packaging charges.
    * The completed form is retained by for presentation to the VAT office only. It will not be used for any other purpose.

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Zero VAT eligibility for stairlifts

You may not need to pay VAT on your stairlift as there are two types of VAT exemptions.

Zero rating VAT

This applies to a person if he or she is chronically ill or disabled. The exemption covers items for domestic or personal use.

Chronically sick or disabled means a person:

    * With a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities
    * With a condition which the medical profession treats as a chronic sickness, such as diabetes
    * Who is terminally ill

Domestic or personal use means that the item or service purchased must be made available specifically for the use of an eligible individual.
5% VAT relief

5% VAT relief applies to a person if they are over 60 years of age and are not eligible for 100% VAT relief.

5% VAT is for the supply and installation of a stairlift for users over the age of 60 (when supply is made) in their normal residence.

This reduced rate only applies to installation in private homes.

Eligible persons

If the user of the Stairlift is registered disabled or has a long term medical condition, they may qualify. The conditions for relief are contained in VAT notice 701/7 VAT Relief for disabled people. A copy of this can be viewed on the HM Revenue & Customs website Opens in a new window. Alternatively a copy can be obtained by calling the National Advice Service on 0845 010 9000.
Filling in the declaration

You must be sure of the eligibility for VAT relief before completing the declaration.

The goods ordered must be for personal or domestic use only.

Click here to download the zero VAT eligibility form