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Eligibility for VAT Relief

Those who are disabled, chronically sick or terminally ill can purchase some items free of VAT, as long as they are for domestic and personal use only.

A person is who is ‘chronically sick or disabled’ is if he or she is a person: with a physical or mental impairment which has a long-term and substantial adverse effect upon their ability to carry out everyday activities, or with a condition which the medical profession treats as a chronic sickness, such as diabetes; or if a person is terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled person.

In order to buy qualifying items free of VAT, after selecting the VAT free price on the item, you must then go on to complete the declaration form which is available to fill out when at the the shopping cart.