VAT Relief Guidance & Declaration

Some specialist mobility products supplied to qualifying individuals and organisations are eligible for Value Added Tax (VAT) relief. Under UK tax law, eligible goods and services can be zero-rated at the time of purchase, meaning you do not pay VAT on items designed specifically for personal or domestic use.

To obtain VAT relief, specific legal criteria set out by HM Revenue & Customs (HMRC) must be met, and a formal eligibility declaration must be completed for every purchase.

In accordance with HMRC Notice 701/7, VAT relief can only be applied to supplies made directly to:

• Disabled or Chronically Sick Individuals: Purchasing equipment strictly for personal or domestic use.
• Charities: Where the goods or services are made available to a disabled person for their personal or domestic use.
• Certain Eligible Bodies: Such as specific healthcare institutions purchasing qualifying equipment under UK tax guidelines.

As a registered supplier, we are legally required to verify that a customer meets the necessary criteria before zero-rating any goods or services.

Defining ‘Chronically Sick or Disabled’

Under HMRC guidelines, a person is classed as ‘chronically sick or disabled’ if they meet any of the following conditions:

• They have a physical or mental impairment that has a long-term and substantial adverse effect on their ability to carry out everyday activities.
• They have a health condition that the medical profession treats as a chronic sickness, such as diabetes, arthritis, or multiple sclerosis.
• They are terminally ill.

Who Does Not Qualify?

HMRC rules state that zero-rating does not apply to:

• A frail elderly person who is otherwise able-bodied without a chronic medical condition.
• Any person who is temporarily disabled or incapacitated, such as an individual recovering from a broken limb.

Official UK Tax Laws & Guidance