An individual is eligible for VAT Exemption if they are terminally ill, chronically sick or disabled. The ‘illness’ can be either physical or mental providing that the medical profession treats the condition as either terminal or chronic such as Alzheimer’s, Diabetes, Arthritis, Multiple Sclerosis, Oedema, Heart Disease or Stroke.

A frail or infirm elderly person, who apart from this is otherwise able bodied or any person who is only temporarily disabled with perhaps a broken leg or other limb, would not qualify for exemption.

Importantly, the shower product must be declared as being purchased for personal or domestic use. VAT relief cannot therefore be claimed if you were intending to purchase a shower product for use by a group of people within say a care home, as this would not be for ‘personal use’ by the declared individual.

You can however, make a VAT exempt purchase on behalf of another individual, provided they fit the above criteria and likewise too if you are a charity, making a purchase for a disabled or chronically ill person for their personal or domestic use. For further details visit the HM Revenue and Customs  website regarding VAT reliefs for disabled people HMRC Reference: Notice 701/7. Please note that there are penalties for making false declarations.

Once you have selected the shower model you require and have determined that you or the person you are purchasing for qualifies for VAT exemption, please proceed as follows:-

1. If you intend to place the order here online or by telephone [0208-166-5994], please FIRST complete the personal electronic Declaration - CLICK HERE [Online Form will open in a new window] .

2. Once you have completed this and clicked the Submit button, then select the correct Buy Now button below for your required shower product and proceed to Checkout. If at this stage you prefer to telephone us with your order, please call 0208-166-5994 and confirm you have completed the electronic Declaration.

3. Should you wish to order by Mail and pay by Cheque, please CLICK HERE to download a printable version of the Declaration. Please print this off, complete and sign the form and post with details of the required shower product together with your payment [VAT Exempt prices below]. Please make Cheque payable to Smart Price Warehouse Ltd and send to : Smart Price Warehouse Ltd., 2nd Floor 63 Curzon Street, Mayfair, London, W1J 8PD

  PLEASE ENSURE YOU SUBMIT THE DECLARATION FIRST

Online Version    Printable Version