VAT Relief 

Individuals who are chronically sick or disabled and whose products are for personal use, or charities where the products are made available to a disabled person for their own personal/domestic use, may be eligible for VAT Relief.

To qualify for VAT Relief you must ensure that the VAT Relief checkboxes are selected at checkout on our website (if in store a declaration is signed) along with stating the precise medical condition. Assuming you meet the criteria, VAT will not be added (unless a particular product has compulsory VAT).

Orders that are received without ticked exemption or a signed declaration will incur the VAT charge which will be highlighted clearly to you on your receipt.

Completed VAT Relief Declarations by customers are accepted as prima facie evidence by the Company that a valid medical condition exists for exemption under The VAT Act, and no VAT will be charged on the goods purchased. If, at a later date, HMRC disputes the validity of the medical condition, you will be liable to pay the appropriate VAT that should have been applied. Under these circumstances, Able to Enable ltd reserves the right to demand that you pay the VAT amount that is due in relation to your order. It is your responsibility to give accurate information and to not make a false declaration.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.

WHAT COUNTS AS A LONG-TERM ILLNESS OR DISABLED?

For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:

• 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 chronic sickness, such as diabetes.
• you are terminally ill.

 

You don’t have to physically buy the goods in person. If your wife, husband, other relative or friend buys the goods and services for you, then you will not be charged VAT.

WHAT COUNTS AS PERSONAL OR DOMESTIC USE?

Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.