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.

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)
    * the following services to adapt goods to suit my condition:
    (description of services and goods)
    * the following services of installation, repair or maintenance of goods:
    (description of services and goods)
    * the following alterations to my private residence:
    (description of alteration)
    * the services of monitoring a personal alarm call system

and I claim relief from value added tax.

................................................................................ (Signature)

........................................................................................ (Date)

 

2.4 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 -


  • ramps, doorways and passages
  • bathrooms, washrooms and lavatories
  • lifts
  • preparatory, restoration and making good



6.2
6.3 and 6.4
6.6
6.7

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.