VAT exemption allows disabled customers or those with life-long illnesses to buy eligible items at 0% VAT, hence saving them money. Disabled people do not have to pay VAT on equipment that has been designed solely for disabled people, or on the adaptation of devices for personal use.
Furthermore, VAT is not charged on certain services provided to disabled people, including building work to adapt a disabled person's home and the hire of disability equipment like wheelchairs.
Goods and services on which you do not have to pay VAT are often referred to as 'zero-rated' or 'eligible for VAT relief'. The rules about VAT relief for disabled people are complicated. Not everything that is supplied to disabled people is zero-rated for VAT.
What proof do we need to provide?
To waive VAT on your purchase with Midland Home Security the government requires a declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.
It is straightforward to claim VAT relief; all that is needed is the name and address of the person the item is for. We do not need a letter from a doctor any medical reference numbers.
The above information can be provided during the purchase.
All prices displayed on Midland Home Security website exclusive of VAT.
Do I qualify for VAT Relief
You will only be eligible for VAT-free products if you are chronically ill or disabled, and the merchandises are for your personal or domestic use. You do not need to be registered disabled or eligible for any other benefit to qualify for VAT-free goods.
What HMRC determines as chronically sick or disabled
For VAT purposes, you are chronically sick or disabled if you have:
• A physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities.
• A condition that the medical profession treats as a chronic illness.
For VAT purposes, this term does not include a person who is incapacitated, for example, with a broken limb.
You do not need HMRC’s permission to declare that you’re disabled or chronically sick. Our staff at Midland Home Security cannot tell you whether you are disabled or have a long-term illness. If you are not sure whether your condition means you are eligible for VAT relief, consult your doctor or other medical adviser.
What HMRC mean by personal or domestic use.
The goods are made available specifically for the use of an individual disabled person.
The following are not personal or domestic uses and are not VAT-free:
• Goods used for business purposes.
• Products supplied to or an in-patient or out-patient of a hospital/ resident of a nursing or care home: where the goods are used in care or treatment provided.
How to prove that you qualify for VAT-free goods:
To show that you are eligible to buy the goods VAT-free, your supplier will probably ask you for a simple written declaration stating your acceptability.