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VAT Relief: Conditions for VAT relief for disabled people. How to claim: Some of the products which can be purchased from the B&M Supplies website are available for an eligible person to purchase without paying VAT on them. HM Revenue and Customs sets out the conditions which equipment for disabled or chronically ill people might be free of VAT and how to claim exemption from paying VAT on these products.
Products can only be exempt from VAT when all the following conditions are met:
A person is ‘chronically sick or disabled’ if he/she is a person;
It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb. ‘Personal or domestic’ use means that the supply must be made available specifically for the use of an eligible individual.
You don't have to physically buy the goods in person. If a parent, guardian, wife or husband buys the goods and services for you, then you won't be charged VAT.
What counts as personal or domestic use?
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes. Also, the goods or services must be just for your own use - not for use by anyone else, or chronically sick or disabled people in general.
Only the products on our site carrying the VAT exemption are eligible to be purchased this way and you must tick the box on the basket page indicating you wish to claim VAT exemption on the items in your basket that are eligible for VAT relief.
How to claim
On the checkout page of this website you must complete in full the reason by which you are 'chronically sick or disabled' and tick the box to state you wish to claim VAT relief on the eligible product. Please note the box must also be ticked per product. If possible the person making the claim should complete this form, but a family member, carer or medical professional may complete the form on the claimant’s behalf. To submit the claim and receive the VAT relief, click the 'Save Info' button and the VAT will be removed. Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.