VAT Relief VAT Relief

Do you qualify for VAT-free goods

You’ll only be able to have eligible goods VAT-free if you’re chronically sick or disabled and the goods are for your personal or domestic use. You do not need to be registered disabled or eligible for any other benefit to qualify for VAT-free goods.

What HMRC means by ‘chronically sick or disabled’

For VAT purposes, you’re chronically sick or disabled if you have a:

  • physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
  • condition that the medical profession treats as a chronic sickness (that’s a long term health condition)

For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you if you’re disabled or chronically sick.

If you’re not sure if your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.

What HMRC mean by ‘personal or domestic use’

This means that the goods are made available specifically for the use of an individual disabled person.

The following are not ‘personal’ or ‘domestic’ uses and are not VAT-free:

  • goods used for business purposes
  • goods supplied to or for an in-patient or out-patient of a hospital or to or for a resident of a nursing or care home where the goods are for use in the care or treatment provided in the hospital or nursing or care home

How to prove that you qualify for VAT-free goods

Eligibility declarations

To show that you’re entitled to buy the goods VAT-free, your supplier will probably ask you for a simple written declaration stating your eligibility. If the supplier does not give you a form to fill in you can use our suggested version.

You’ll need to do a separate declaration for each supplier for them to keep with their VAT records.

Do not send completed declarations to HMRC.

Do you qualify for VAT-free goods

You’ll only be able to have eligible goods VAT-free if you’re chronically sick or disabled and the goods are for your personal or domestic use. You do not need to be registered disabled or eligible for any other benefit to qualify for VAT-free goods.

What HMRC means by ‘chronically sick or disabled’

For VAT purposes, you’re chronically sick or disabled if you have a:

  • physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
  • condition that the medical profession treats as a chronic sickness (that’s a long term health condition)

For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you if you’re disabled or chronically sick.

If you’re not sure if your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.

What HMRC mean by ‘personal or domestic use’

This means that the goods are made available specifically for the use of an individual disabled person.

The following are not ‘personal’ or ‘domestic’ uses and are not VAT-free:

  • goods used for business purposes
  • goods supplied to or for an in-patient or out-patient of a hospital or to or for a resident of a nursing or care home where the goods are for use in the care or treatment provided in the hospital or nursing or care home

How to prove that you qualify for VAT-free goods

Eligibility declarations

To show that you’re entitled to buy the goods VAT-free, your supplier will probably ask you for a simple written declaration stating your eligibility. If the supplier does not give you a form to fill in you can use our suggested version.

You’ll need to do a separate declaration for each supplier for them to keep with their VAT records.

Do not send completed declarations to HMRC.

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