[kapee_accordion active_tab=”1″ toggle=””]
[/kapee_accordion]
Disability VAT exemption
Disability VAT exemption is by self-declaration – you will need to complete the simple form during checkout, stating how you meet the criteria for ‘chronically sick or disabled’, as explained above.
An independent or NHS medical assessment is not required, but it is a criminal offence to falsely claim VAT exemption.
You can qualify to purchase mobility products VAT-free if you are chronically sick or disabled. Goods purchased must be for your own personal use and not for business use.
For the purposes of VAT relief, HMRC defines ‘chronically sick or disabled’ as:
-
- 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 have a terminal illness.
A temporary mobility impairment, such as a broken leg, does not qualify for VAT exemption.
If you are over 60 you do not automatically qualify for VAT relief as VAT exemption for mobility products is not directly connected to age.
If you are 60 years or over AND you have a chronic illness or disability, as defined above by HMRC, you can still qualify for VAT-free mobility products.
Note: Lower Rate VAT – Anyone over age 60 can qualify for reduced rate (5%) VAT on specific home aids, namely grab rails, ramps, stair lifts, bath lifts, built-in shower seats or showers containing built-in seats and walk-in baths.
Below you will find examples of the many types of mobility products that can be purchased VAT-free.
If there’s something you need and you’re not sure it is VAT-free for you, please contact us and our friendly specialists can help.
- Installation, servicing or repair of any of the above items
- Lease of a Motability vehicle
- Hire of wheelchair accessible and adapted vehicles
Certain categories of building work, to adapt your home (for example ramps, lifts, wider doorways), can also qualify for VAT exemption.
- Wheelchairs, electric wheelchairs, power wheelchairs and scooters
- Wheelchair accessible vehicles
- Adapted vehicles
- Vehicle adaptations, such as driving aids, swivel seats and wheelchair hoists and storage boxes
- Electrically or mechanically adjustable beds
- Toileting aids, such as commode chairs, commode stools and frames for sitting on or rising from a toilet
- Chair lifts or stair lifts designed for use in connection with a wheelchair
- Rise and recline chairs
- Emergency home alarm systems designed to alert a carer or control centre
- Incontinence products
- Some audio products (but not standard hearing aids)
- Some aids for partially sighted people (but not glasses or contact lenses)
- Medical appliances designed solely for the relief of a severe abnormality or severe injury such as moulded body supports
Mobility & healthcare and VAT exemption is quite simple really, but it can be daunting.
If you want to read up on it more here is the link to the government advice pages:
You can also qualify for VAT relief on:
- Installation, servicing or repair of any of the above items
- Lease of a Motability vehicle
- Hire of wheelchair accessible and adapted vehicles
Certain categories of building work, to adapt your home (for example ramps, lifts, wider doorways), can also qualify for VAT exemption.
VAT exemption works by self-declaration – you complete and sign a form stating that you meet the criteria for ‘chronically sick or disabled’, as set out above. Independent or NHS medical assessment is not required.
Download our VAT exemption form here: Younique_VAT_exemption_declaration
Or you can access our form here:
[zohoForms src=https://forms.zohopublic.com/adventmed/form/VATExemption/formperma/KX0XnE4-TKx41_J2RAwdRiyONJjyNlNa6u4cPOFbU88 width=80% height=600px/]
