VAT is a tax that you pay when you buy goods and services as a consumer within the European Union, including the UK. 20% is the standard rate for VAT. H M Revenue & Customs (HMRC) states that “equipment that has been designed solely for people with a disability, chronic or terminal illness or on the adaptation of equipment so they can use it can be VAT exempt”. This means that to those this applies to, just the retail price excluding VAT is paid.
Who is entitled to VAT exemption?
As per HMRC wording, “people with a disability, chronic or terminal illness” can be VAT exempt. Chronically sick means that you have an illness that is likely to last a long time and disabled means substantially and permanently handicapped by illness or injury. Some disabilities covered by this include arthritis, diabetes, lupus, angina, Parkinson’s, stroke, dementia, fibromyalgia, MS and ME. If you are unclear, check with your doctor before making a VAT exempt purchase.
Please be aware that VAT exemption does not apply to 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.
The items must not be purchased for the general use of other able-bodied persons, they must be for the own ‘personal and domestic use’ of the disabled individual.
Confitex require no proof of your disability or a doctor’s letter, however you need to remember that it is an offence to falsely claim that you or someone you are buying for is eligible for VAT exemption under the guidelines.
The Government requires that you fill in a simple declaration setting out the nature of your disability and/or chronic or terminal illness. We are required to retain a copy of your declaration and it may be passed to HMRC as evidence of your eligibility.
Completed VAT Relief Declarations by customers are accepted as prima facie evidence by the Company that a valid medical condition exists for exemption under The VAT Act, and no VAT will be charged on the goods purchased. If, at a later date, HMRC disputes the validity of the medical condition, you will be liable to pay the appropriate VAT that should have been applied. Under these circumstances, Confitex reserves the right to demand that you pay the VAT amount that is due.
If you qualify, to claim VAT exemption via our website, we need written confirmation of your name, your address and the nature of your disability and/or chronic or terminal illness. Please note we will only be able to dispatch VAT exempt orders once you have created an account and supplied the details required for VAT exemption.
For online VAT relief claim you must first register an account on our web first.
You will also need to tick the box that you qualify for VAT Exemption and to confirm you have read the VAT Exemption Eligibility guide. Once you complete the registration, please make sure you log in to your account before making any purchase so that your VAT relief can be applied to your orders.
On your first purchase by phone, we will email you a “VAT relief for disabled people- eligibility declaration by disabled persons” declaration form or download the form below and email back to firstname.lastname@example.org or return via post. If returning via post, ensure the form is signed. We can accept electronic declarations i.e. email without signature if you don’t have access to a printer and/or scanner
If after reading this guide you are still unsure if you or the person you are buying for qualifies for VAT exemption then please read the HMRC guide below, consult your doctor for clarification or email us at email@example.com where we will be happy to help.