VAT Relief

If you have a disability or long-term illness, you may be able to buy some of our products without paying any VAT. The government allows certain products to be zero-rated for VAT purposes (i.e. no VAT needs to be charged) to reduce the cost of the practical products which you may need because of your disability.

Which products are eligible for VAT relief?

The scheme covers products which have been specifically designed to assist the daily living of people with a disability. We have marked these products with a VAT Relief logo so they’re easy to spot.

Who qualifies for VAT relief?

You qualify for VAT relief if you have a disability or a long-term illness (but please note the definition of this below) and you’re buying the product for your own personal or domestic use.

You don’t have to buy the goods yourself. If your parent, guardian or spouse buys the goods or services for you, then you won’t be charged VAT.

What counts as a long-term illness or disability?

For VAT purposes, you have a disability or long-term illness 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 long-term illness, such as diabetes
  • You are terminally ill

So, you won’t qualify if you’re elderly but otherwise able-bodied, or if you’re only temporarily disabled such as having a broken leg.

Which conditions are considered to be long-term illnesses?

You’re eligible for the VAT relief if you have one of the following conditions:

  • Arthritis
  • Blind
  • Cardiovascular disease
  • Deafness
  • Diabetes
  • Epilepsy
  • Heart disease
  • Hypertension
  • Kidney disease
  • Motor neuron disease
  • Multiple sclerosis
  • Parkinson’s disease
  • Physically disabled
  • Terminally ill

I am registered as disabled. Does this mean I am automatically exempt from VAT?

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

What is considered 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.

Also, the goods or services must be just for your own use – not for use by anyone else, or for use by a group of chronically sick or disabled people in general.

How do I obtain my VAT relief?

  • All eligible products will be marked with “Eligible for VAT relief” next to a link to the declaration form.

  • During checkout you can indicate whether you are eligible for VAT relief. 

  • If you qualify please tick the correct option and complete the declaration form. 

  • VAT will automatically be deducted from the eligible items in your basket.