To help disabled people afford essential items that assist with their living, HMRC allow people with long term illnesses or disabilities, to purchase some items without paying VAT. This is often referred to as ‘VAT relief or exemption’.
The guidance on VAT relief states that the ‘law does not allow the supply to elderly people unless they are also disabled’. To qualify for ‘VAT relief’, you have to have a long term illness, have a disability and/or a chronic illness.
The following list is not exhaustive, but provides examples of the conditions that are classed as chronic and/or a long term illness:
- Diabetes
- Cardiovascular Disease (Heart Disease e.g. Hypertension, Angina)
- Chronic Respiratory (e.g. Asthma, Chronic Obstructive Pulmonary Disease (COPD))
- Chronic Neurological (e.g. Multiple Sclerosis)
- Chronic Pain (e.g. Arthritis)
- Other Long Term Conditions (e.g. Chronic Fatigue Syndrome, Irritable Bowel Syndrome (IBS), Cancer) etc.
- Dementia
- Blindness
- Parkinson’s Disease
- Motor Neurone Disease
- Cystic Fibrosis
- Epilepsy
- Deafness
- Deep Vein Thrombosis
- Emphysema
- Hypertension
- Osteoporosis
- Chronic Bronchitis
- Kidney Disease
- Paget’s Disease of the Bone
- Stroke
- Glaucoma
Alongside these, you will also qualify if you meet any of the following conditions:
- 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 are terminally ill.
To qualify you need to purchase the product for your own personal use or domestic use, however a family member, carer or guardian can purchase it on your behalf. If you qualify for the exemption then you won’t be charged VAT.
If you are unsure if you qualify, please speak to your GP.
To find out more on VAT relief, please visit theHMRC website.
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