Registered Disabled

If you wish to register with us for a VAT exemption as a registered disable person then HMRC require that you send us an email containing the following information (completed). Note that not all items are able to be zero rated and a general outline is shown below this recommended statement.

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)

2.4 Are all goods and services for disabled people zero-rated?

No. The table below provides a summary of the goods and services that can be zero-rated and where in this notice the details can be found:

Goods or servicesSee Section / paragraph

4.2.2 Eligible items

Examples of zero-rated appliances include:

•     artificial joints;
•     artificial limbs;
•     artificial respirators;
•     heart pacemakers;
•     invalid wheelchairs;
•     leg braces;
•     neck collars;
•     oxygen concentrators;
•     renal haemodialysis unit;
•     specialist clothing;
•     specialist footwear; and
•     wigs.

4.2.3 Non eligible items

Examples of goods that are not zero-rated include:

•     plates or pins for use in repairing broken bones, bandages, plasters or other wound dressings as they are not appliances;
•     medical or surgical appliances that are not designed solely for the relief of a severe abnormality or severe injury, particularly those used in cosmetic surgery, such as breast implants; and
•     dentures - these are VAT exempt when they are supplied by dentists, dental auxiliaries or dental chemists. See Notice 701/57 Health professionals.