Zero-rated VAT allows chronically sick or disabled people to buy eligible items at 0% VAT.
To be eligible for VAT relief, you must meet one of the following criteria:- A person is "chronically sick or disabled" if he/she is a person:
- a) with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; or
- b) with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- c) who is terminally ill.
Important Note: The law does NOT include a frail elderly person who is otherwise able-bodied, or any person who is only temporarily disable or incapacitated, such as with a broken limb.
In order to zero-rate VAT on your purchase, the government requires a simple declaration to be made as to the nature of your disability, to your supplier at the time of ordering. No proof of your disability need be shown to anyone at any time.
So it is very easy to claim VAT relief, all we need to know is the name, address & disability of the person the item is for, and what his/her chronic sickness or disability is. We don't need a doctor's letter or any reference numbers.
The above information can be provided as extra delivery information if you purchase from us online or if you order by phone or post we will send you a form asking you for the above information.
A charity need only provide it's charity number.
The products that we make which are eligible for zero-rated VAT are our mobility scooter covers and the mobility scooter Folding Garage.
For these we show both VAT inclusive and VAT exclusive prices.
Now the unwelcome bit! These are the rules determined by the law, they are not ours; so if you do not complete the zero-rated VAT form, or you are not eligible for VAT relief, we are obliged by law to charge you VAT.
To read the law, go to www.hmrc.gov.uk (Opens in a new window.)
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