Please complete the VAT relief form if you believe your service user is eligible. The below information briefly details eligibility and further information relating to VAT Notice 701/7. If you require more detailed information, visit the GOV.UK link:
https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017
The UK government offer VAT relief on a range of applicable products for charities and for disabled individuals who purchase items designed exclusively for use by disabled persons. However, care homes are unable to purchase on behalf of their residents and claim VAT relief legitimately.
Eligible individuals and charities with a registered charity number can claim VAT relief online at the point of payment.
Eligibility for VAT Relief
To qualify for VAT relief, you must fall into one of the following categories:
Charities:
Charitable care institutions that provide care or treatment predominantly to disabled individuals. Please supply your charity registration number.
Individuals who are chronically sick or disabled:
Defined as individuals with a physical or mental impairment that has a long-term and substantial adverse effect on their ability to perform everyday activities, those with a condition that the medical profession considers a chronic sickness, or individuals who are terminally ill.
This does not include elderly individuals who are otherwise able-bodied or those who are temporarily disabled or incapacitated.
Eligible Products
Products eligible for VAT relief include aids designed exclusively for use by individuals who are incapacitated or disabled, as well as items intended for the care or treatment of incontinence. These products are available at zero-rate VAT when purchased directly by an individual for personal use, or by a registered charity for use by a disabled person. Eligible products will be clearly marked on the website.
How to Claim
To claim VAT exemption on our website, you must complete the VAT relief declaration form, which is available in the footer of the website. You will need to complete a new form for each purchase of eligible equipment or products. This is important for auditing purposes so both you as the customer and Care Express as the supplier keep records up-to-date.
VAT relief for disabled individuals is not means-tested and is not dependent on any benefits the individual may or may not receive. An individual does not need to be registered
as disabled to qualify. Goods can only be zero-rated for VAT when purchased by charities or individuals who are chronically sick or disabled.
The supply of goods to charities qualifies for VAT relief only if the goods are made available by the charity to a disabled person for their personal or domestic use.
