If you have a long-term illness or disabling condition, you don't have to pay VAT on certain goods and services that you buy in the UK. In general the equipment covered by this scheme are things that are of practical help to you because of your illness or disability.
In order to qualify for VAT relief on a product, all three of the following conditions need to be met:
1 – You have a long term illness or disabling condition
2 – The goods and services are eligible to be sold with the zero rate VAT
3 – The goods are for personal or domestic use. This means that the goods or services are supplied for your own private use, rather than for business purposes.
Look out for the VAT Exemption logo on products when browsing the YourCare website. All products showing this logo are listed with 0% VAT and eligible for zero-rated VAT upon completion of the VAT exemption declaration at the checkout.
You don't have to physically buy the goods in person. If your parent, guardian, relative or carer buys the goods and services for you, then you will not be charged VAT, they can complete the declaration on your behalf if you wish.
To find out more you should consult VAT Notice 701/7: VAT reliefs for disabled and older people or check Helpsheets (https://www.gov.uk/government/collections/vat-reliefs-for-charities-disabled-and-older-people) on the GOV.UK website. You can also call the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.
For VAT purposes, you have a long-term illness or are disabled if you meet any of the following conditions:
- 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, such as diabetes.
- You are terminally ill.
You don't qualify for VAT relief on products if you are elderly but otherwise able-bodied, or if you're only temporarily disabled or incapacitated for example a broken limb.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT, you should seek guidance from your GP or other medical professional.