Certain items that we sell are eligible for VAT relief for those who are chronically sick or have a disability. Where this applies, the lower, VAT exempt price (shown in brackets) may be claimed on items that you purchase, providing you are eligible and have submitted a VAT Relief Declaration.
Those that are eligible for VAT exemption on certain items are those that are chronically sick or disabled. A person is chronically sick or disabled if he/she is someone with:
– a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities
– a condition which the medical profession treats as a chronic sickness, such as diabetes
It does NOT include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb.
If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.
If you would like any further information on the matter, just give us call on 0117 980 1820.