VAT Exemptions for Disabled People


VAT on specialised goods and services for disabled peopled


Blind and partially sighted people, and charities working on their behalf, can buy certain goods without paying VAT (Value Added Tax) on them. Some goods, such as print scanners, may qualify because they can be purposely designed for a blind or partially sighted person but in other cases it will be a matter for consideration by the VAT authorities whether the items or services meet the criteria. (Source: RNIB)

  • RNIB - Fact sheet outlining VAT concession for people with disabilities and how to claim exemption

HM Revenue and Customs say:

"If you have a long-term illness or you're disabled, you don't have to pay VAT on certain goods and services that you buy or bring into the UK. Certain building work that you have done can also be free of VAT. In general, the equipment, services and building work covered by this scheme are things that of practical help to you because of your illness or disability" (Source: HMRC).


Not all suppliers are aware that they can reclaim VAT on items which fit the HMRC criteria, but in some cases where they are, they aren't prepared to do the necessary paperwork and so the prospective customer has to go elsewhere. Apparently it's up to the individual supplier whether or not they're prepared to offer this service.

This is the eligibility declaration form itemised under 10.1 of Notice 701/7 from the HMRC website :

10.1 Eligibility declaration by a disabled person

Please note there are penalties for making false declarations
Customer
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 contact our National Advice Service on 0845 010 9000 before signing the declaration. I (full name) .............................................................................. of (address) .............................................................................. .................................................................................................. declare that:
  • I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
  • I am receiving from: (name and address of supplier)
    * the following goods which are being supplied to me for domestic or my personal use:
    (description of goods)
    * the following services to adapt goods to suit my condition:
    (description of services and goods)
    * the following services of installation, repair or maintenance of goods:
    (description of services and goods)
    * the following alterations to my private residence:
    (description of alteration)
    * the services of monitoring a personal alarm call system
and I claim relief from value added tax. ................................................................................ (Signature) ........................................................................................ (Date)
Supplier
I (full name) .................................................................................. of (address) .................................................................................. ...................................................................................................... am supplying to the person named above: * the following goods:
(description of goods) * the following services of adapting goods:
(description of services and goods) * the following services of installation, repair or maintenance of goods:
(description of services and goods) * the following alterations to a private residence:
(description of alteration) * the services of monitoring a personal alarm call system for the personal use of the disabled person. ................................................................................ (Signature) ........................................................................................ (Date) *Delete words not applicable Note You should keep this declaration for production to your VAT officer. The production of this declaration does not automatically justify the zero-rating of the supply. You must ensure that the goods and services you are supplying qualify for zero-rating.

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