- Rocktape Kinesiology Tapes
- Hot Cold Therapy /Cryotherapy
- Massage Lotions, Creams and Balms
- Altra Acupuncture Needles
- Anatomy CD/ DVDs
- Anatomy Charts & Posters
- Anatomical Models
- Ankle Braces and Supports
- Back & Neck Care
- Balance Equipment
- Bracing & Supports
- Cefar Compex
- Chinese Medicine
- Clinical Assessment Forms
- Clinics in Motion DVDs
- Compression Therapy
- CPM Machines
- DonJoy Knee Braces
- Electrotherapy Equipment
- Hand Therapy
- Harley Memory Foam Products
- Kinesiology Tape & Strapping Tapes
- Massage Balls
- Monitoring
- NAQI Massage Products
- Parallel Bars & Steps
- PhysioBob’s Jobs Recruitment
- Physiotherapy Educational DVDs
- Physiotherapy & Medical Books
- Physiotherapy Plinths & Massage Tables
- PPE Essentials
- Real Bodywork DVDs
- Saddle Stools & Chairs
- Sports First Aid
- TENS & Muscle EMS
- Ultrasound Gel
- Wrist / Thumb Braces & Supports
- Yoga Products
Registered Disabled
If you wish to register with us for a VAT exemption as a registered disable person then HMRC require that you send us an email containing the following information (completed). Note that not all items are able to be zero rated and a general outline is shown below this recommended statement.
In general, disabled people do not have to pay Value-Added Tax (VAT) on goods and services that are designed / or adapted solely for use by disabled people. These goods and services are often called 'zero-rated' or 'eligible for VAT relief'. the customer is eligible to purchase supplies at the zero rate.
Eligibility declaration by a disabled person
Please note there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.
I (full name) ..............................................................................
of (address) ..............................................................................
..................................................................................................
declare that:
- I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
- I am receiving from: (name and address of supplier)
- * the following goods which are being supplied to me for domestic or my personal use:
(description of goods)
and I claim relief from value added tax.
................................................................................ (Signature)
........................................................................................ (Date)
Are all goods and services for disabled people zero-rated?
No. The table below provides a summary of the goods and services that can be zero-rated and where in this notice the details can be found:
Goods or services | See Section / paragraph |
---|---|
Adaptation of goods | 5.3 |
Adjustable beds, chair lifts, hoists and sanitary devices | 4.3 |
Alarms | 7 |
Auditory training aids | 4.6 |
Boats | 4.4 |
Building works -
|
|
Installation of goods | 5.1 |
Low vision aids | 4.7 |
Medical and surgical appliances | 4.2 |
Motor vehicles | 4.1 |
Other equipment and appliances designed solely for use by disabled people | 4.5 |
Parts and accessories | 4.8 |
Repair and maintenance of goods | 5.2 |
4.2.2 Eligible items
Examples of zero-rated appliances include:
- artificial joints;
- artificial limbs;
- artificial respirators;
- heart pacemakers;
- invalid wheelchairs;
- leg braces;
- neck collars;
- oxygen concentrators;
- renal haemodialysis unit;
- specialist clothing;
- specialist footwear; and
- wigs.
4.2.3 Non eligible items
Examples of goods that are not zero-rated include:
- plates or pins for use in repairing broken bones, bandages, plasters or other wound dressings as they are not appliances;
- medical or surgical appliances that are not designed solely for the relief of a severe abnormality or severe injury, particularly those used in cosmetic surgery, such as breast implants; and
- dentures - these are VAT exempt when they are supplied by dentists, dental auxiliaries or dental chemists. See Notice 701/57 Health professionals.