VAT Exemptions

What Is The VAT Exemption Scheme?

You don’t have to pay VAT on certain goods and services you buy in the UK if you are chronically sick or disabled. The equipment that is covered by the scheme are things that are of practical use to you because of your illness or disability.

You will be able to buy goods and services that are eligible for VAT relief if:

*You are chronically sick or disabled and

*You are buying them for your own personal or domestic use.

What is meant by chronically sick or disabled?

For the purposes of the VAT relief, you are chronically sick or disabled if:

*you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities

*you have a condition that the medical profession treats as a chronic sickness

*you have a terminal illness

So you don’t qualify if your only temporarily disabled or incapacitated, or if you are elderly but otherwise able bodied.

What is meant by personal or domestic use?

Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes. Also they must be just for your own use – not for use by anyone else, or any other chronically sick or disabled people in general.

However, if you and your partner are both chronically sick or disabled and you buy goods or services for both of you to use, then you won’t have to pay VAT.

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