UK HMRC offers VAT exemption on certain goods that are made for medical use.
To qualify for VAT exemption, the product, and the buyer must meet certain criteria.
- The buyer (consumer or charity) must be eligible for VAT relief under the scheme.
- HMRC classifies people eligible for VAT relief when purchasing certain products to alleviate their medical needs.
- These products must also qualify, not all products purchased by people can be VAT exempted unless they are modified for a medical reason – e.g. a fireside chair cannot be VAT exempt unless it has an adaption, such as adjusting the leg height because the person cannot lift themselves into the seat
- VAT exemption can only be offered on medical devices, such as the Youcare Aria tilt in space range, for charities or organisations that are exempt from VAT such as some departments of the NHS.
- VAT relief can only be granted by us upon satisfactory completion of the VAT exemption form found during our checkout process.