Vat Exemption

In order to claim your exemption from VAT must complete the details requested during the checkout process, entering the name of the person for whom the goods are being purchased and the qualifying condition

A person who is 'chronically sick or disabled'. This includes those who are registered disabled. The goods and services are purchased or acquired for their personal or domestic use. For a complete explanation or the avoidance of doubt, please consult Notice 701/7 (VAT reliefs for disabled people). This is available on the website www.hmrc.gov.uk enter 701/7 in the search box. Separate Notices apply to Charities and Institutions. You can also call the National Advice Line on 0845 010 9000.

A person is chronically sick or disabled if he/she is 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 sickness, such as diabetes; or who is terminally ill. 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.

'Domestic or personal' use means that the supply must be made available for these purposes specifically for the use of an eligible individual (or series of eligible individuals).

As a general rule, yes.

You must be sure of your eligibility for VAT relief before claiming exemption. Please note that there are penalties for making false declarations. The information is retained by Alphamarque Associates for presentation to the VAT office only. It will not be used for any other purpose.