VAT Exemption Declaration
The VAT Act 1991 allows certain goods to be sold without Vat providing that the person buying the goods is "chronically sick or disabled" and they are purchasing the goods for personal or domestic use.
A family member or health professional may purchase the goods and sign the declaration on behalf of the "chronically sick or disabled" person - e.g. where the goods are being purchased for a child.
Chronically sick or disabled is defined as a person with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; OR a person with a condition which the medical profession treats as chronic sickness, such as autism.
Please call us on 01543 899 317 if you are unsure if you are eligible for VAT exemption - HMR&C penalties may apply for false declarations.
Please note that schools purchasing on behalf of a pupil do not qualify for VAT exemption unless that have charitable status.