VAT Exemption

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Those who are disabled, chronically sick or terminally ill can purchase some items free of VAT, as long as they are for domestic and personal use only. A doctors note is not needed, you are certifying yourself. 

A person is who is ‘chronically sick or disabled’ is if he or she is a person: with a physical or mental impairment which has a long-term and substantial adverse effect upon their ability to carry out everyday activities, or with a condition which the medical profession treats as a chronic sickness, such as diabetes; or if a person is terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is 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.

In order to buy qualifying items free of VAT, after selecting the VAT free price on the item, you must then select your qualifying condition from the drop down. This will automatically appear on your checkout screen and our order list for our records.  

Below is a short list of qualifying conditions.

Alzheimer’s Amputee Angina
Ankylosing Spondylitis Arthritis Asbestosis
Ataxia Bronchiectasis Cancer
Cerebral Palsy Cerebellum Ataxia Cerebral Vasculitis
Charity Status Chronic Obstructive
Pulmonary Disorder
Degenerating Spine
Dementia Diabetes Diverticulitis
Emphysema Epilepsy Fibrosis
Fractured Vertebrae Functional Movement
Heart Condition
Hemiplegia Hiatus Hernia High Blood Pressure
Hip Replacement Incontinence Kidney Failure
Laminectomy Lymphedema Motor Neurone Disease
Multiple Sclerosis Muscular Dystrophy Myasthenia Gravis
Myelitis Neuropathy Oedema
Osteoarthritis Osteoporosis Paralysis
Paraplegic Parkinson's Partially Sighted
Peripheral Vascular
Pneumonia Polio
Polymyositis Pulmonary Fibrosis Pulmonary Hypertension
Registered Disabled Respiratory Failure Rheumatism
Rheumatoid Arthritis Sciatica Sclerosis
Scoliosis Seasonal Affective
Slipped Disc
Spinal Bifida Spinal Injury Spondylosis
Spondylitis Stenosis Stroke
Varicose Veins

Click here for more information on the UK Governments VAT Relief Program for disabled people