Persons qualifying for VAT exemption must fill and sign the declaration form with their order.
Who Qualifies For VAT Exemption?
A person registered as disabled.
A person the medical profession considers to be chronically sick, where "chronic" means lasting a long time.
A person who is terminally ill.
Who does NOT Qualify for VAT Exemption?
Frail or elderly people who are otherwise able bodied.
Any person with injuries of a temporary nature
Any person suffering from long term back problems
What if a customer is unable to make a written declaration?
It may not always be possible for a disabled person to sign a declaration (for example, if the person is a child or unable to write). In such cases, the signature of a parent, guardian, doctor or another responsible person is acceptable on the declaration.
If you are unsure as to whether you qualify for relief from VAT we suggest you contact your local VAT office for guidance. It is an offence to make a false VAT exemption declaration.
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