Information on VAT Relief available for UK Customers
In general, disabled or chronically sick 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’.
For the supplies of goods and services to be zero-rated, all of the following conditions must be met:
- The customer needs to be eligible for VAT relief
You have a physical or mental impairment that affects your ability to carry out everyday activities e.g. blindness
You have a condition that is a chronic sickness e.g. asthma, diabetes, COPD
You are terminally ill
It does not apply if the condition is temporary e.g. a broken arm
- They must be for personal or domestic use. You wouldn’t qualify if you purchased a bulk quantity to use in a nursing home, for example.
- The goods themselves must be eligible.
To be sure that an item is eligible, we must check with the manufacturer that the goods have been designed solely for use by disabled people before agreeing to sell any goods VAT free.
What goods and services are eligible?
This is not a complete list of eligible equipment, but the following may be included: medical and surgical appliances that are designed for disabled people.
Nebulisers for asthma or COPD as well as nebuliser accessories. These need to be required for using the medical device so it would not apply to a nebuliser travel bag.
Glucose monitors and test strips for diabetics
Tens machines and electrodes
VAT relief does not apply to general use items such as batteries even if they’re being bought for use in equipment that was bought VAT-free.
For example, you cannot buy a standard battery VAT-free for use in your nebuliser, but you can buy a VAT-free battery that was designed only to be used in a nebuliser.
Claiming VAT Relief
We offer a simple online VAT declaration which will automatically be shown if the products you are purchasing are eligible for VAT relief.
In the declaration you will be asked to state the name of the person who qualifies, and the reason (e.g. which condition they have).
You don’t need a letter from your doctor or any other official evidence as it is a self-declaration.
If you do have an enquiry relating to a VAT exemption, you can call the VAT Disabled Reliefs Helpline on 0300 123 1073 or visit their website at www.hmrc.gov.uk.
Further help is also available using the link below: https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability