VAT Exemption/Relief Explained

VAT Exemption provides a valuable benefit for individuals who are chronically sick or disabled. It allows them to purchase eligible items at a 0% VAT rate, thus reducing the cost of these essential items. The process of claiming VAT exemption is made simple, especially when shopping online, as our online store is designed to facilitate the process with a series of straightforward questions that can be answered in the comfort of one’s own home.

Eligibility for VAT Relief

The government has outlined the criteria for eligibility for VAT relief, which include:

• Charities that provide their charity number. Individuals who are considered “chronically sick or disabled” as defined by:
• Having a physical or mental impairment that has a long-term and substantial impact on their ability to carry out everyday activities.  Having a condition that is medically treated as a chronic sickness, such as diabetes. Being terminally ill.

It’s important to note that VAT exemption does NOT apply to individuals who are only temporarily disabled or incapacitated, such as those with a broken limb, or frail elderly persons who are otherwise able-bodied.

Proof of Disability

In order to be exempt from VAT, the government requires a simple declaration of the nature of one’s disability at the time of ordering. No proof of the disability needs to be provided to any party. All that is required is the name, address, and disability of the person the item is for, as well as information about their chronic sickness or disability.

Eligible Items

VAT Exemption is only applicable to certain items that have been designed specifically for use by individuals who are chronically sick or disabled. These items include, but are not limited to: bathing aids, mobility aids, toileting aids, continence products, and other daily living aids.