VAT Exemption

The VAT Act 1991 allows certain goods to be sold without VAT providing that the person buying the goods is "chronically sick or disabled" and they are purchasing the goods for personal or domestic use.  A family member or health professional may purchase the goods and sign the declaration on behalf of the "chronically sick or disabled" person - e.g. where the goods are being purchased for a child.  Please note that schools purchasing on behalf of a pupil do not qualify for VAT exemption unless they have charitable status.


Chronically sick or disabled is defined as a person 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 a person with a condition which the medical profession treats as chronic sickness, such as autism.


VAT exemption is claimed through the checkout process by way of a digitally signed declaration.  Please note not all products on our site qualify for VAT exemption, only goods solely designed and produced for use by disabled people can be exempt.  The products that do not qualify will be clearly identified as such.


Get in touch via ourcontact form, email us direct to [email protected] or pick up the phone and call us on 01543 399760 if you are unsure if you are eligible for VAT exemption - HMRC penalties may apply for false declarations.