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VAT Declaration explained


Most of our goods can be supplied exclusive of VAT but only if very specific requirements are fulfilled . These are:

1/ Products for the 'chronically sick or disabled' can be VAT exempt , but only where a declaration of disability is completed by the individual purchaser or by a responsible person on his/her behalf. Where eligible, customers are now allowed to tick a relevant check box ( see later when purchasing ) instead of being required to send in a form with an actual signature.

2/ Childrens' items are zero rated for VAT ( no VAT payable ), but note that adult size garments bought for larger children would only be VAT exempt if the declaration of disability is completed.

3/ Some items that are not designed or manufactured specifically or exclusively for the disabled / less able , cannot be exemptable in any circumstances . An example is the mirror which we buy in for adaptation to our canopies. These non exempt items are always specified and priced INCLUSIVE of VAT

4/ Products supplied by us to a Charity who will make these products available for use by a 'qualifying individual' . Charities must be able to make it clear to us that they are eligible for zero rating before we are able to allow this rating for them.

 Under the terms of the relevant Notice ,a person may only complete a declaration of disability if they are a person

1/ with a physical or mental impairment which has a long term and substantial adverse effect upon his/her ability to carry out everyday activities;

2/ with a condition which the medical profession treats as a chronic illness , (such as diabetes)or ,

3/ who is terminally ill.

The notice continues : '( the definition )  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'. The notice makes it clear that a parent , spouse or guardian can act for ( ie buy from us ) and make a relevant declaration of disability on behalf of  a disabled / less able person if they are unable to do so for themselves .

 


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