Eligibility for VAT Exemption

Value Added Tax (VAT) is a % fee that is added to all goods and services bought within the EU, including the United Kingdom.

In the UK, VAT is currently charged at 20%.

VAT exemption for disabled people

The government allows people who have a disability, suffer from long-term illness or are terminally ill to purchase certain items without having to pay VAT.

These items are specifically designed or adapted to assist with their disability or long-term illness.

Who qualifies?

Under VAT Law, a person can qualify for VAT exemption if they:

  • Have a long term physical or mental impairment that affects their ability to carry out every day activities
  • Have a sickness that is deemed as chronic by the medical profession
  • Are terminally ill

Under the legislation you do not qualify for VAT exemption if you are classed as able bodied, regardless of age, or are temporarily disabled, such as suffering from a broken leg from which you will fully recover.

For further information visit the government website www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability.

How to apply for items free of VAT

On placing your order, you will be asked to make a legally binding declaration about your illness or disability by completing a VAT Exemption Certificate that we may have to provide to HMRC.

By completing this form, you are confirming that you are claiming VAT relief under Group 12 of Schedule 8 of the Value Added Tax Act 1994. It is an offence to make a false declaration.

The information you provide is strictly confidential and only used for our application of VAT relief on the products supplied to you and for the VAT accounting purposes of HMRC.

In order to qualify for VAT exemption you must:

  1. Have a long-term sickness or disability or be buying for someone who does
  2. Be buying the goods for your own personal/domestic use at home
  3. Complete a VAT declaration form which we will supply to you on request

Free Demo

To arrange a free test drive please call SitAbility on 0118 957 4620 or contact us here.

Free on-site seating assessments anywhere in the mainland UK

To give you the best possible fit we offer free on-site seating assessments. We take into consideration your body measurements and clinical details then discuss the various options available and advise on chair use and adjustment.

Funding

Funding for our products in the workplace may be available through Access to Work. See www.direct.gov.uk or
contact us for more information

PayPal Logo