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 on 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:
- The customer is eligible to purchase supplies at the zero rate
- The goods are for the personal or domestic use of the customer
- The goods and services are eligible to be supplied at the zero rate A more detailed explanation of each of these conditions is given below, but you should visit the HM Revenue and Customs Website to fully understand the conditions.
A person is ‘chronically sick or disabled’ if he/she is a person;
- with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- who is terminally ill.
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 name of the person to which VAT exemption applies and the reason for VAT exemption. 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. Once the VAT exemption details are complete the VAT will automatically be removed from the applicable products/services. Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.