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 doctors note is not needed, you are certifying yourself.  In case you missed it at the checkout and need to fill the form in again, please click here

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.  Below is a short list of qualifying conditions.

ALZHEIMERS	ACUTE ANGINA	ARTHRITIS
ASBESTOSIS	ASBESTOSIS	CANCER
CERBRAL PALSY	CHARITY STATUS	CHRONIC OBSTRUCTIVE PULMONARY
DEGENERATING SPINE CONDITION	DIABETES	DIVERTICULITIS
EMPHYSEMA	EPILEPSY	FIBROSIS
FRACTURED VERTEBRAE	HEART CONDITION	HEMIPLEGEA
HIATUS HERNIA	HIGH BLOOD PRESSURE	HIP REPLACEMENT
KIDNEY FAILURE	LAMENECTOMY	LYMPHOEDEMA
MOTOR NEURONE DISEASE	MULTIPLE SCLEROSIS	MUSCULAR DYSTROPHY
MYASTHENIA GRAVIS	OEDEMA	OSTEOARTHRITIS
OSTEOPOROSIS	PARALYSIS	PARAPLEGIC
PARKINSON'S DISEASE	PERIPHERAL NEUROPATHY	POLIO
REGISTERED DISABLED	RHEUMATISM	RHEUMATOID ARTHRITIS
SCIATICA	SCLEROSIS OF THE SPINE	SEASONAL AFFECTIVE DISORDER
SLIPPED DISC	SPINAL BIFIDA	SPINAL INJURY
SPONDULOSIS	SPONDYLITIS	STROKE
VARICOSE VEINS