VAT exemption, or VAT relief, allows people diagnosed as chronically sick or disabled to buy certain items at 0% VAT. Several products in our Everyday Living range qualify for VAT exemption.
Who is eligible for VAT exemption?
If the person for whom the products are being bought has a condition the medical profession considers 'chronically sick or disabled', they qualify.
You can order items on behalf of someone who qualifies for VAT exemption – for example, if you're a carer or family member. However, the person who qualifies must sign a written declaration.
The VAT Act 1983 has severe penalties for anyone who uses a document they know to be false to secure VAT exemption.
What proof do we need of your condition?
The government requires a simple declaration of your medical condition (or the condition of the person you're buying for).
You must provide:
How to order VAT exempt products
You can order online or by phone. The information we need varies depending on your order method:
Please be aware that unfortunately you can't claim back VAT after you've bought something. Please ensure you choose the correct VAT exempt variant at the point of purchase.
What does 'chronically sick or disabled' mean?
This wording is not determined by National Osteoporosis Society. The government considers a person to be 'chronically sick or disabled' if he or she has:
A person is not considered to be 'chronically sick or disabled' if they/re elderly but otherwise able-bodied. It doesn't apply if they/re temporarily disabled or incapacitated, for example with a broken limb, either.
If you're in any doubt whether you are eligible to receive goods or services with VAT exemption you should consult Notice 701/7 VAT Reliefs for disabled and older people. You can also call HMRC's National Advice Service on 0300 123 1073.
Please note that postage costs are not VAT exempt.