VAT Exemption

VAT exemption- do you qualify?

If your purchase is for the personal use of someone with a chronic illness or long term condition we can deduct the VAT.
You make a short declaration when you are choosing the VAT exempt item and fill in who it is for, where they live and what their general condition is and pay the reduced cost!

In detail

Acticheck Ltd do not have to charge VAT on the goods where they are supplied in accordance with HMRC notice 701/7 (see: www.hmrc.gov.uk). If the customer makes a declaration that the user is VAT exempt under this notice then Acticheck Ltd will supply the goods without VAT. By filling in the form above you are making the following declaration which will be on record and available to HMRC should they ask to see it.

Declaration

I, the purchaser, declare that this purchase is for use by the following person who suffers from the notified chronic illness or disability and as such these good should be supplied exempt of VAT according in accordance with Notice 701/7 : VAT reliefs for disabled people.

Additional information

What is VAT Relief for people with chronic illnesses and disabilities?

In order to lessen the cost of the practical products which may be needed because of chronic illness or disability the government allows certain products to be zero-rated for VAT purposes (i.e. no VAT needs to be charged)

What is eligible for VAT relief?

Products that have been specifically designed to assist the daily living of people with a chronic illness or disability.

Who qualifies for the VAT Relief?

Anyone buying goods if they declare that they are intended for personal/domestic use by someone who has a chronic illness or disability (see definition below)

What counts as a long-term illness or disability for VAT purposes?

For VAT purposes, the following conditions are deemed to be a chronic illness of disability:

  • you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities
  • you have a condition that the medical profession treats as a long-term illness, such as diabetes
  • you are terminally ill

If you are elderly but otherwise able-bodied, or if you’re only temporarily disabled such as having a broken leg you will still need to pay VAT.

Which conditions are considered to be chronic illnesses?

Arthritis, Blindness, Cardiovascular Disease, Deafness, Diabetes, Epilepsy, Heart Disease, Hypertension, Kidney Disease, Motor Neuron Disease, Multiple Sclerosis, Parkinson’s Disease, Physically Disabled, Terminally Ill or other illnesses which have been professionally diagnosed as such.

Are people registered as disabled automatically exempted from VAT?

There is no blanket exemption from VAT for disabled people.

What counts as personal or domestic use?

Domestic use means the goods or services are not supplied to enable work or professional activity and are primarily for use in your day to day life.

Personal use means that the product is not shared by a group of users but is expected to be available for the individual’s use at any time.

Can a charity claim VAT Relief on products bought for an eligible person?

Yes, provided the product is to be used by a single eligible person, or series of eligible people, rather than being put to general use.

Where can I get more information about VAT Relief available for disabled people?

More details can be found by reading ‘Notice 701/7 VAT Reliefs for disabled people’ at www.hmrc.gov.uk.