Frequently Asked Questions
1. What Law covers this notice
The VAT Act 1994:
The zero-rating of goods and services for disabled people depends in part upon the status of the recipient.
Supplies of goods and services are only zero-rated when all of the following conditions are met:
You can only zero rate supplies to:
As a supplier we must take reasonable steps to check that our customer is eligible to receive goods at the zero rate.
A person is ´chronically sick or disabled´ if he/she is a person:
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.
You can make a declaration in one of two ways;
1. You can fill in the form online by following the link below,
Click here to Fill in the VAT Relief Form
2. or, by printing a copy to sign and return via post.
Click here for a printable (pdf) version of this form
It may not always be possible for a disabled person to sign a declaration (for example, if the person is a child or unable to write). In such cases, the signature of a parent, guardian, doctor or another responsible person is acceptable on the declaration.
A declaration only confirms your customer´s status as a person eligible to receive zero-rated goods and services and the use to which he will put the goods or services he buys. It does not mean that the goods and services themselves fulfill all the conditions for zero-rating.
If you believe an eligibility declaration to be inaccurate or untrue, you must not zero rate your supply. You should also take care that procedures, forms and literature do not encourage or lead customers to make such a declaration. There are penalties for making or accepting false declarations and for fraudulent evasion of VAT. If, however, having taken all reasonable steps to check the validity of a declaration you fail to identify an inaccuracy, and in good faith make a supply at the zero rate, we will not seek to recover the tax due, if all other conditions for relief are met. For further information see Notice 48 Extra-statutory concessions.
Electrically or mechanically adjustable beds, chair or stair lifts, hoists and lifters, sanitary devices You can zero rate the supply to an eligible person of:
It is not sufficient for zero-rating that the equipment or appliance is merely destined or intended for use by a disabled person, or is mainly purchased by disabled persons. For example, general purpose equipment such as most computer hardware, ordinary or orthopaedic beds, orthopaedic or reclining chairs may benefit a disabled person, but are designed for general use or for use by disabled and able bodied people alike. Such products are not eligible for relief.
Equipment which has been designed solely for use by a disabled people will remain eligible for relief even though they are available to be purchased by people who do not have a disability. VAT relief will however only apply to supplies which are made to eligible persons or bodies as detailed in paragraph 3.1.
The term ´disabled´ is used throughout this notice and means "handicapped" or "disabled or chronically sick".