VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT.
a) with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; or
b) with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
c) is terminally ill.
Important Note: The government rules do NOT include a frail elderly person who is otherwise able-bodied, or any person who is only temporarily disable or incapacitated, such as with a broken limb.
How VAT reliefs work
Before you pay for any product or service, check that it qualifies for zero-rating and that the supplier is registered for VAT.
When you buy a zero-rated product or service, you may have to sign a form declaring that you have a chronic illness or disability and what it is. You must also declare that the product or service is for your own 'personal or domestic use'.
You can then buy the product or service at a price that excludes VAT. You do not have to pay VAT and then reclaim it from the government - it will be taken off the purchase price before you pay.
You can find out more about VAT reliefs for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there, you can call their Charities Helpline, which covers VAT reliefs for disabled people.
The helpline is open 8.00 am to 5.00 pm, Monday to Friday. It is closed at weekends and bank holidays.
