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Vat Exemption

You may be entitled to purchase at these VAT exempt prices if you are chronically sick or disabled.

To help you decide if you are eligible for the VAT exempt prices, please read the information on this page.

This information is designed only as a guide. In most cases it should help you make a decision as to your eligibility for VAT exemption. If you have any doubts about whether you or the person you are purchasing on behalf of qualifies, please call your local H.M. Customs and Excise and/or us, or visit the web addresses at the bottom of the page.

What is meant by disability?

The law provides VAT relief for people who are 'chronically sick or disabled' in certain situations. 'Chronic' means lasting a long time and therefore injuries of a temporary nature, such as broken bones, are not included. A long-term condition does not, however, necessarily determine whether someone is chronically sick or disabled. For example, of those suffering from long-term back problems some will and some will not be chronically sick or disabled; it will depend on the severity of the problem.

'Disabled' is also taken to refer to a long-term condition and includes mental disabilities.

Relief under this provision is not restricted to those who are registered as disabled.

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Are people with disabilities automatically exempted from VAT?

No. There is no blanket exemption from VAT for disabled persons.

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What goods supplied to disabled persons can be relieved of VAT?

The law states that disabled persons should not incur VAT when buying items designed solely for their use or when having equipment adapted so they can use it. The zero-rating does not extend to all goods and services supplied to disabled persons.

Examples of goods that may qualify are
a. some medical and surgical appliances,
b. certain adjustable beds, chair lifts, hoists, lifts and sanitary devices,
c. emergency alarm call systems,
d. specifically designed, or adapted, vehicles and boats, and,
e. other equipment and appliances designed solely for disabled persons.

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When can supplies be zero-rated?

Supplies of goods and services are only zero-rated when the following conditions are met:
a. the customer is eligible to purchase supplies at the zero rate
b. the goods are for the personal or domestic use of the customer
c. the goods and services are eligible to be supplied at the zero rate

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What evidence is required to qualify me for VAT exemption on the OT Stores website?

You will be asked whether you qualify for VAT exemption during the checkout process. You should indicate which medical condition(s) qualify you for VAT exemption where prompted.

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What are the rules for charities?

Certain goods and services supplied to a charity may qualify for VAT relief if they are to be made available to disabled persons.

For further information on this subject we suggest a visit to:

VAT & Disability Faqs
www.hmce.gov.uk/forms/notices/701-07

Vat Exemption Form