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
Adaptation of goods |
5.3 |
Adjustable beds, chair lifts, hoists and sanitary devices |
4.3 |
Alarms |
7 |
Auditory training aids |
4.6 |
Boats |
4.4 |
Building works -
|
|
Installation of goods |
5.1 |
Low vision aids |
4.7 |
Medical and surgical appliances |
4.2 |
Motor vehicles |
4.1 |
Other equipment and appliances designed solely for use by disabled people |
4.5 |
Parts and accessories |
4.8 |
Repair and maintenance of goods |
5.2 |
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.
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