VAT relief

If you have a long-term illness or disability, you may be able to buy many of our products without paying VAT. This is called VAT relief, and it's set by HMRC rather than by us.

Who qualifies

You can claim VAT relief if the item is for the personal or domestic use of someone who is chronically sick or disabled. HMRC counts someone as chronically sick or disabled if they have:

  • a physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities
  • a condition the medical profession treats as a chronic sickness, such as diabetes
  • a terminal illness

Someone who is elderly but not disabled or chronically sick does not qualify, and nor does someone with a temporary injury such as a broken leg.

You can buy for someone else, for example a parent, as long as the item is for their personal use. If you fill in the declaration for them, we'll ask for your name and your relationship to them. Charities buying for disabled people can also qualify. Relief doesn't apply to items bought for use in the care or treatment provided by a hospital or care home.

Which products qualify

Relief applies to products designed solely for disabled people. Products that qualify are marked "Eligible for VAT relief" on their page. Everyday items that anyone might buy don't qualify, even if a disabled person is using them.

How to claim

  1. When you ask to order an eligible product, say in your message that you'd like to claim VAT relief.
  2. We send the short declaration with your quote: the name and address of the person the items are for, and their illness or disability, plus your agreement to us keeping it with the order, which HMRC requires.
  3. Once the declaration is complete, your quote shows the price without VAT on every qualifying item.

You don't need a doctor's letter. The declaration is separate from your order and you only make it if it applies. We keep it with your order records, as HMRC expects. It's an offence to make a false declaration, so if you're unsure whether you qualify, call us before you claim.

Source: HMRC VAT Notice 701/7, VAT reliefs for disabled and older people.