VAT Exemption Declaration
What is the definition of “disability” in this context?
VAT law provides certain reliefs for people who are “chronically sick or disabled”. “Chronic” is taken to mean lasting a long time and therefore excludes injuries of a temporary nature. However, a long term condition does not, of itself, determine whether someone is chronically sick or disabled. For example, not all those suffering from long term back problems will be chronically sick or disabled; some will and some will not, depending on the severity of the problem. “Disabled” is also taken to refer to a long term condition and includes mental disabilities. Relief under this provision is not restricted to those who are registered as disabled persons. You will find further details and information Notice 701/7 VAT reliefs for disabled people here.
Is there an automatic exemption from VAT for disabled people
No. There is no blanket exemption from VAT for disabled persons.
What goods can be relieved from VAT when supplied to disabled people?
The following goods may qualify for relief:
- Some medical and surgical appliances
- Certain adjustable beds, chair lifts, hoists, lifts and sanitary devices
- Emergency alarm call systems
- Specifically designed, or adapted, vehicles and boats, and
- Other equipment and appliances designed solely for disabled persons.
Certain conditions must be adhered to in order for these supplies to qualify for zero-rating. These conditions include; the design or adaptation of the item, the supply being made to a disabled person for their domestic or personal use and the receipt of an eligibility declaration form. You will find specific details and further information Notice 701/7 VAT reliefs for disabled people and Notice 701/59 Motor vehicles for disabled people.
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 reliefs for disabled people here or contact the National Advice Service on 0845 010 9000 or call us on 01633 869177 before your purchase.
