VAT Declaration form

GOODS AND SERVICES FOR DISABLED PERSONS ELIGIBILITY DECLARATION BY AN INDIVIDUAL

Your Name (required)

Your Address (required)

Your Email (required)

Your contact telephone number (required)

Please leave this field empty.

I declare that I am chronically sick or disabled by reason of and that I am receiving from John Preston & Co (Belfast) Ltd the following goods which are being supplied to me for domestic or personal use: (required)

Product name:

and claim relief from Value Added Tax under Group 12 of Schedule 8 to the Value Added Tax Act 1994.

NOTE TO THE CUSTOMER: If you are in any doubt as to whether you are eligible to receive goods zero rated for VAT, you should consult your local VAT office before signing the declaration.

** WARNING** Section 60 of the Value Added Tax Act 1994 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.

Please confirm you have read and understand the criteria for claiming VAT relief in the UK and Ireland:

Date:

VAT exemption for disabled and chronically ill customers

Many products in our store are available with VAT relief. This is however providing that the user of the product/products is an individual with a chronically illness or disability and the goods being purchased are designed to aid his/her illness or disability.

Only those products which are designed specifically to aid a disability or an illness can be VAT relief, therefore these products are displayed excluding VAT.

The price of any product which cannot be VAT exempted is clearly displayed as including VAT.

Products available for VAT Relief

Products available for relief include aids designed or modified solely for use by people with a disability such as wheelchairs, electric beds and chairs, walking aids, daily living aids, medical devices and products designed for the care or treatment of incontinence.

How do I claim VAT Relief?

In order to claim to claim a product with VAT relief, simply select the goods you wish to purchase and proceed to the check out. You will then be asked to state the name of the person who is claiming VAT relief and the nature of the claimants’ illness or disability.

Anybody can claim VAT relief on behalf of the disabled / sick person provided they state the claimants name at the declaration stage.

In the case of registered charities, please simply tick the exemption box and complete your registered charity number in the box.

Where do I claim VAT relief?

Simply proceed to the check out where you will be guided through step by step. You must tick the box declaring that you are exempt and then state the reason why in the large white box.

Do I have to be registered disabled to claim VAT relief?

No, the individual does not have to be registered disabled.   You must however have a disability and it must be connected to the product you are purchasing to claim relief.

Do I need a letter from my Doctor to claim VAT relief on medical products to help with my chronic illness?

No, we do not require a require a doctor’s note.   You must however complete the declaration form at check out stage.

Why am I being charged VAT on the carriage/postage charge?

Everybody has to pay VAT on shipping/carriage/ postage.

Further Information

If you have any queries on VAT relief for disabled or chronically ill persons, please click here to visit the HM Revenue & Customs guide to VAT relief for disabled persons.

All VAT advice including conditions for VAT relief for those in other EC states or outside of the EC can be view HMRC VAT Notice 701/7 here

If you have any further queries regarding VAT relief please telephone us on 028 9267 7077 and we will be happy to help.