VAT Exemption

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Those who are disabled, chronically sick or terminally ill can purchase some items free of VAT, as long as they are for domestic and personal use only. A doctors note is not needed, you are certifying yourself. 

A person is who is ‘chronically sick or disabled’ is if he or she is a person: with a physical or mental impairment which has a long-term and substantial adverse effect upon their ability to carry out everyday activities, or with a condition which the medical profession treats as a chronic sickness, such as diabetes; or if a person 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.

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled person.

In order to buy qualifying items free of VAT, after selecting the VAT free price on the item, you must then select your qualifying condition from the drop down. This will automatically appear on your checkout screen and our order list for our records.  

Below is a short list of qualifying conditions.

Ankylosing SpondylitisArthritisAsbestosis
Cerebral PalsyCerebellum AtaxiaCerebral Vasculitis
Charity StatusChronic Obstructive
Pulmonary Disorder
Degenerating Spine
Fractured VertebraeFunctional Movement
Heart Condition
HemiplegiaHiatus HerniaHigh Blood Pressure
Hip ReplacementIncontinenceKidney Failure
LaminectomyLymphedemaMotor Neurone Disease
Multiple SclerosisMuscular DystrophyMyasthenia Gravis
ParaplegicParkinson'sPartially Sighted
Peripheral Vascular
PolymyositisPulmonary FibrosisPulmonary Hypertension
Registered DisabledRespiratory FailureRheumatism
Rheumatoid ArthritisSciaticaSclerosis
ScoliosisSeasonal Affective
Slipped Disc
Spinal BifidaSpinal InjurySpondylosis
Varicose Veins

Click here for more information on the UK Governments VAT Relief Program for disabled people