
VAT Exemption for UK Customers with Disabilities or Chronic Illnesses
At Active Design Ltd, we offer VAT relief on eligible products for customers in the UK who have a disability or chronic illness. You can claim this relief by completing a simple form during checkout on our website. Many of our products qualify for VAT relief, provided they are designed specifically to assist with a disability or chronic illness. Eligible items are marked with prices excluding VAT,
Eligible Products for VAT Relief
According to HMRC guidelines, products eligible for VAT relief include aids specifically designed or adapted for use by individuals with disabilities. Examples include wheelchairs, electric beds, chairs with special functions, walking aids, daily living aids, and medical devices designed for incontinence care. Eligible items on our website are marked with prices excluding VAT. Delivery costs do not qualify for VAT relief.
How to Claim VAT Relief Online
To claim VAT relief online, simply add the eligible products to your basket and proceed to checkout. During checkout, you’ll be asked to provide the name of the individual claiming VAT relief and details of their disability or illness. Anyone can make the claim on behalf of the individual, as long as the claimant’s name is provided during the declaration process.
VAT Relief for UK Registered Charities
Registered UK charities can also claim VAT relief when purchasing eligible products on behalf of individuals with disabilities. To claim, select the VAT exemption option and enter your charity registration number during checkout.
NHS, and Private Care Homes
Please note that the NHS and care homes are generally not eligible for VAT relief unless they are registered charities. Even if the products are for a specific resident and paid for by that individual, VAT cannot be zero-rated when supplied to a care home. This is in accordance with government regulations, which state that goods used for business purposes or made available to a group cannot be zero-rated for VAT.
Claiming VAT Relief During Online Purchases
When making an online purchase, simply follow the checkout process. You will be asked to declare your VAT exemption status and provide the necessary details in the designated section.
Do You Need to be Registered Disabled?
No, you do not need to be officially registered as disabled to claim VAT relief. However, the person must have a disability or chronic illness directly related to the product being purchased. For instance, being elderly but able-bodied, or temporarily incapacitated, does not qualify for VAT relief under these conditions.
Further Information
For more details on VAT relief for individuals with disabilities or chronic illnesses, please visit the Reliefs from VAT for disabled and older people (VAT Notice 701/7) - GOV.UK (www.gov.uk) and consult HMRC VAT Notice 701/7. If you have any additional questions, feel free to contact us and we’ll be happy to assist.