Disability Related VAT exemption

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.

To do this please copy/paste the text below into a word document, complete the sections where relevant, sign and send it back to us. We can then make the account as VAT exempt.

VAT Reliefs for Disabled People — Eligibility Declaration

Customer Declaration

Note to customer

You should complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.

You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline: 0300 123 1073.

A person is ‘chronically sick or disabled’ if he or she is:

with a physical or mental impairment which has a long-term and substantial adverse effect upon their ability to carry out everyday activities
with a condition which the medical profession treats as a chronic sickness

It does not include an elderly person who is not disabled or chronically sick, or anyone who is only temporarily disabled or incapacitated (e.g. with a broken limb).

If you are unsure, seek guidance from your GP or another medical professional.

Please give this completed form back to the supplier. They will keep it with their VAT records. Please do not send it to HMRC.

I (full name) ____________________________________________

of (address)

__________________________________________________________

I declare that I have the following disability or chronic sickness:

__________________________________________________________

I am receiving the goods and/or services detailed overleaf, which are being supplied to me for domestic or my personal use, and I claim relief from VAT.

Signed ____________________________________________

Date ____________________________

More information on VAT reliefs for disabled and older people

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Disability Related VAT exemption

VAT Reliefs for Disabled People — Eligibility Declaration

Customer Declaration