VAT Relief Guidelines
Buying at zero rate VAT
Wessex Healthcare are pleased to be able to offer many items at zero rate VAT. The eligible products are indicated at the selection point.
If you are eligible to claim VAT relief because you (or the person for whom you are purchasing) are either chronically ill, disabled or buying on behalf of a charity, you will be given the opportunity to adjust the tax as you order and checkout of the website.
Please note that a small amount of VAT will remain on your order even if you have claimed relief.
This is related to the handling and carriage on which is not eligible for VAT relief.
At the checkout you will be asked to tick the VAT relief declaration box.
By ticking the VAT Relief box you agree to the following:
- You are a registered charity, are chronically sick or disabled or the products are being purchased on behalf of an individual who is chronically sick or disabled.
- The products being supplied by Wessex Healthcare are for personal or domestic use.
- You claim that the supply of the product is eligible for relief from VAT under the VAT Act 1994.
- As an example if you suffer from a long term walking and mobility problem you would be elegible for VAT relief on scooters, wheelchairs and walking sticks.
If you need further clarification please read the information provided below or feel free to contact customer services on 0844 245 0062, our team will be please to answer you query. Alternatively, please email us with your question. firstname.lastname@example.org
NOTE: There are penalties for making a false declaration which could result in the purchaser paying the difference in VAT.
Click here for VAT exemption declaration.
Zero Rate VAT - Do I Qualify?
Disabled or chronically sick people don’t have to pay VAT when they buy equipment that has been designed solely for people wth disability or on the adaptation of equipment so they can use it.
Goods bought in this way are described as 'zero-rated' or 'eligible for VAT relief'.
However, not everything that is supplied to disabled people is zero-rated for VAT.
VAT law states that you must be ‘chronically sick or disabled’ to buy at zero rate VAT. A person is deemed to be chronically sick or disabled if they have a physical or mental impairment that has a long-term and severe effect on their ability to carry out their day-to-day lives.
The condition must also be one which doctors treat as a chronic sickness. The terminally ill also qualify.
A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was generally able-bodied.
A product or service must also be supplied for the individuals 'personal and domestic use'. This means you cannot buy at zero rate if the products will be used for business purposes, or if the user is staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care.
VAT relief for the disabled or chronically ill
To claim VAT relief, the individual or individuals living at the delivery address provided, must have a relevant disability. This gives scope for relief to be claimed even if you are buying on behalf of someone entitled to exemption.
If you are in any doubt as to your status, please check with your local Customs and Excise VAT office who will be able to confirm your eligibility or visit HMRC - VAT reliefs for disabled people
VAT relief for charities
In many circumstances, charities in the UK do not have to pay VAT. If you are buying on behalf of a registered charity and want to claim tax relief, please complete the declaration form as above as you make your purchase from Wessex Healthcare.co.uk. For more information, please visit this official website HMRC - VAT reliefs for disabled people
Please contact us if you have questions about any aspect of VAT relief, and we'll do our best to help.