Most of our goods can be supplied exclusive of VAT but only if very specific requirements are fulfilled. These are:
- 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 checkbox ( see later when purchasing ) instead of being required to send in a form with an actual signature.
- 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.
- 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 a mirror which we buy in for adaptation to our canopies. These non-exempt items are always specified and priced INCLUSIVE of the VAT
- 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
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic illness, (such as diabetes)or,
- 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
Read more about VAT exemption at the official government website.