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. |
