VAT Exemption Explained

VAT Exemption Explained

Who Can Buy Eligible Goods and Services Without Paying VAT?

You may qualify for VAT relief on certain goods and services if:

• You are chronically sick or disabled, and
• You are purchasing these items for your own personal or domestic use.

What Does “Chronically Sick or Disabled” Mean?

For VAT relief purposes, you are considered chronically sick or disabled if:

• You have a physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out everyday activities.
• You have a condition that is recognised by the medical profession as a chronic illness, such as diabetes.
• You have a terminal illness.

You do not qualify for VAT relief if:

• You are temporarily disabled or incapacitated (e.g., with a broken leg or short-term injury).
• You are elderly but otherwise able-bodied and do not have a chronic medical condition.

If you are over 60, you may be eligible for the reduced rate of VAT (5%) on certain mobility aids installed in your home. Please refer to the section on mobility aids for older people for more details.

What Is “Personal or Domestic Use”?

“Personal or domestic use” means the goods or services are for your own private use, not for business purposes.

• They must be solely for your use, not for others or for general use by chronically sick or disabled people.
• If you and your partner are both chronically sick or disabled, you may still qualify for VAT relief when purchasing goods or services for shared use.

How to Claim VAT Exemption

Simply complete the VAT exemption form at checkout, and your purchase will be processed without VAT.

If you have any questions, our customer services team is here to help.

Call us on 0800 612 4484 for assistance.