Under current legislation an end user or his or her representative may in certain circumstances be able to claim exemption from VAT on products purchased from us.
The main criteria for such exemption are:
The person seeking exemption is chronically sick or suffers from a disabling condition. By definition this means that the person either:
- has a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
- has a condition that doctors treat as a chronic illness e.g. diabetes or is terminally ill
If you are in any way in doubt as to your rights under the legislation please consult VAT Notice 701/7, Reliefs for Disabled People, or, contact the HMRC Charities/Disabled Relief from VAT Helpline on 0845 302 0203
When we give you an estimate we will tell you if the work we provide provide you will be zero rated for VAT purposes.