VAT Declaration (‘VAT-free’ supply – UK & EU customers only)

During the checkout process you can declare eligibility to purchase items at zero rate VAT. You can also complete the declaration if you are buying an item on behalf of an eligible person.

The name, address and certain other details of the eligible person will need to be given during the checkout process to confirm their eligibility to receive zero-rated items for their domestic or personal use.

Explanation of VAT-free supply – eligibility etc

UK/EU VAT (Value-Added Tax) Relief for chronically (longer-term) sick or disabled people

Supply of goods to consumers in UK & EU is subject to VAT, meaning that normally 20% (current standard rate) of the final purchase price you pay is direct government VAT sales tax. The sale of mobility aids is however treated as a special case and such items can be supplied VAT-free to people who are chronically (long-term) sick or disabled. This is a concession the government makes to help people with significant problems and genuine needs.

For us to supply items VAT-free, you as buyer are required to complete a brief Declaration confirming your name and address and stating what illness / disease / disability you have. You should only complete the VAT-free Declaration if you are ‘chronically sick or disabled’ and the goods being ordered are for your own personal or domestic use.

A person is ‘chronically sick or disabled’ if they have:-

  • a physical or mental impairment which has a longer-term and significant negative effect upon their ability to carry out everyday activities; and / or
  • a condition which the medical profession treats as a chronic (longer-term) sickness

It does not include a person who is simply elderly but who has no disability or does not suffer from any specific / named longer-term sickness or health condition, or any person who is only temporarily disabled or incapacitated, such as with a short-term broken limb problem. You do not need to show any doctor’s certificate or give other proof of registered disabled status, but the Declaration you make is a formal statement, and tax authorities can make random checks with individuals to ensure that declarations are honestly given. Tax authorities are keen to emphasise that there are consequences for individuals who are found to have made dishonest declarations! 

If you are in any doubt as to whether you are eligible to receive goods zero-rated for VAT please contact us, or consult UK Government VAT Notice 701/7 VAT Reliefs for Disabled People or contact the VAT National Advice Service on 0845 010 9000 before signing the declaration.