VAT Exemption
VAT EXEMPTION
If you have a long-term illness or are disabled, you don’t have to pay VAT on certain goods and services that you buy in the UK. In general the equipment covered by this scheme are things that are of practical help to you because of your illness or disability.
Look out for the VAT Exempt logo on products when browsing the site.
All products showing this logo are eligible for zero-rated VAT. If this logo is missing, the price you see will be VAT inclusive price.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0300 200 3700.
What counts as a long-term illness or disabled?
- you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities
- you have a condition that the medical profession treats as a chronic sickness, such as diabetes
- you are terminally ill