VAT Exemption

Claiming VAT Relief for UK Customers with a Disability or Chronic Illness

United Kingdom (UK) residents can claim VAT relief on designated VAT exempt products by completing the simple form which is available online when checking out on our website OR by completing the form below for in store purchases. 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 are eligible for VAT relief. The price of all products is displayed showing either exclusive or inclusive of VAT depending on the position of the vat toggle in the menu bar. Those products which are eligible for VAT Relief display a banner on the image stating "VAT Relief." Where this banner is not displayed, then VAT relief will not be applied to that item at the checkout stage.

Products available for VAT Relief

According to the rules set by HMRC, products available for relief include aids designed or modified solely for use by people with a disability such as wheelchairs, nurings care beds and chairs, walking aids, daily living aids, medical devices and products designed for the care or treatment of incontinence. All items which are eligible for VAT relief in our online store have a blue sticker in the product image stating "VAT Relief". Some examples of products that are not eligible for VAT relief include standard high back chairs, easy recliners with no rise function, adjustable beds with no high low function, Gel / AGM batteries. Carriage and postage is also not eligible for VAT relief. However we are able to zero rate services and repairs carried out on disability equipment when criteria is met.

How do I claim VAT Relief When Ordering Online?

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.

UK Registered Charities

VAT relief is also available to registered charities when eligible products are purchased on behalf of a disabled individual or series of individuals. To claim vat relief please simply tick the exemption box and complete your registered charity number in the box. We will confirm the registered charity number prior to zero rating the VAT.

Care Homes and Care home residents

Care Homes are not eligible for VAT relief unless the care home is a charity. It states very clearly on the government website that in no circumstances are we to zero rate any goods that are supplied to a care home even if they are for the use of a specific resident from within the care home, and to be paid for by that individual. The extract below makes this very clear.

The following are excluded from the term ‘domestic or personal use’, and not eligible for VAT relief:

goods and services used for business purposes
supplies of eligible goods made widely available for a whole group of people to use as they wish, for example, a stair lift installed in a charity building and made available for the general use or convenience of all those chronically sick or disabled persons who might need it, rather than for the personal use of specified individuals
goods and services supplied to:
- an inpatient or resident of a hospital or nursing home
- any person attending the premises of a hospital or nursing home for care or treatment
- any other person or commercial establishment, with the exception of a charity, where the goods are for use by, or in connection with, care provided to an inpatient or resident of a health institution or to a patient whilst attending the premises of a health institution where the items are intended for use in the care or treatment provided in the relevant hospital, nursing home or health institution.

Source: www.gov.uk

Where do I claim VAT relief when making a purchase online?

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 or chronic illness and it must be connected to the product you are purchasing to claim relief. Note that there are various situations in which you would not qualify. For example, if you are elderly but able-bodied, or if you’re only temporarily incapacitated, you would not be eligible for VAT relief on grounds of disability and long-term illness.

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 charge?

Everybody has to pay VAT on shipping / carriage and it is not eligible for relief

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.

Vat Relief Declaration Form for Instore Orders Only

VAT relief for goods ordered in store and collected from store is available both to UK & EU citizens who meet the criteria. If you are completing your order offline then we will ask you to compete the form below to allow us to zero rate the VAT on your invoice. You do not need to complete this form if you ordering online as you can complete the details during checkout and this will automatically remove the VAT from your basket.

VAT Relief Declaration Form

Goods and services for disabled persons eligibility declaration by an individual

Where are you a resident?

I am a resident of the UK

I am a resident of the EU

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:

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