Conditions for VAT relief for disabled people
Some of the products which can be purchased from the Hcsuk website are available for an eligible person to purchase without paying VAT on them. HM Revenue and Customs sets out the conditions when equipment for disabled people might be free of VAT and how to claim exemption from paying VAT on these products.
Products a can only be exempt from VAT when all the following conditions are met:
- The customer is eligible to purchase supplies at the zero rate
- The goods are for the personal or domestic use of the customer
- The goods and services are eligible to be supplied at the zero rate
A more detailed explanation of each of these conditions is given below, but you should visit the HM Revenue and Customs Website to fully understand the conditions
The product must be being purchased for someone who is chronically ill or disabled.
A person is ‘chronically sick or disabled’ if he/she is a person:
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- who is terminally ill.
It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
‘personal or domestic’ use means that the supply must be made available specifically for the use of an eligible individual.
You don’t have to physically buy the goods in person. If your parent, guardian or wife or husband buys the goods and services for you, then you won’t be charged VAT.
What counts as personal or domestic use?
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes. Also, the goods or services must be just for your own use – not for use by anyone else, or chronically sick or disabled people in general. However, if you and your partner are both chronically sick or disabled and you buy goods or services for both of you to use, then you won’t have to pay VAT.
Products which are offered for sale on this website which qualify for VAT relief to be claimed for an eligible person.
The products which can be bought without paying VAT are:
- adjustable beds, chair lifts, hoists and sanitary devices
- low vision aids
- equipment and appliances designed solely for use by chronically sick or disabled people.
Only the products on our site carrying the VAT exemption price (the smaller price marked ex VAT) are eligible to be purchased this way and you must tick the box on the basket page indicating that you wish to claim VAT exemption on the items in your basket that are eligible for VAT relief.
How to claim
On the my basket page of this website a link to the online declaration form is provided if the basket contains a product that qualifies for VAT relief. You must tick the box to state you wish to claim VAT relief on the eligible product and complete in full the reason by which you are ‘chronically sick or disabled’ and name and address of the claimant. If possible the person making the claim should complete this form, but a family member, carer or medical professional may complete the form on the claimants behalf. To submit the claim and receive the VAT relief, click the ‘Submit VAT Relief Claim’ button before proceeding to the checkout.
Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.
It is necessary to complete a separate claim form each time a qualifying product is purchased from Hcsuk.
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