Only products that are specifically adapted to aid disability or for the chronically sick are eligible for VAT relief. These products are shown with prices including and excluding VAT on the relevant product page. If the product is only shown with one price (including VAT) then this product is not eligible for VAT relief.
These products are only available at zero-rate VAT when purchased directly by an individual for their 'domestic or personal use'. In order for us to meet our mutual obligations to Customs & Excise, and in order to avoid paying VAT on certain items, you will be required to complete a simple declaration form at the checkout that confirms that you are eligible to receive goods which are zero-rated.
Please note we are only able to exempt VAT from the actual goods, all delivery charges will attract VAT as normal.
International deliveries are sent via Royal Mail recorded delivery. Please note there may be local import duties and/or tax to be paid to the delivery operator prior to receipt of your goods, depending of the country, that Adaptawear is not liable for.
Who is eligible?
The zero-rating of goods and services for a disabled person depends in part upon the status of the recipient.
In order to qualify for zero-rating, the eligible person must be 'chronically sick or disabled'. The items must not be purchased for the general use of other able bodied persons. Items for use in an institution, or re-sale are not eligible for zero-rating.
Chronically sick means that you have an illness that is likely to last a long time e.g. arthritis, diabetes, and angina.
Disabled means substantially and permanently handicapped by illness or injury.
You do not have to be registered disabled to claim relief from VAT, but the nature of your illness or disablement must be specified in your declaration.
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 does not qualify for VAT relief.
If you are in doubt you should call your local Customs office or call the National Advice Service on 0845 302 02 03.
How do I claim?
To claim VAT relief please do as follows:
- When adding the relevant product to your shopping cart choose the I am eligible for VAT exemption box. The VAT exemption option will only be shown if the product is eligible for VAT relief.
- Complete the VAT Eligibility details including the long term medical condition.
We are required to retain a copy of your declaration and it may be passed to HM Customs & Excise as evidence of your eligibility.
You may want to look for more information on the 'direct.gov.uk' website VAT relief on products and services for disabled people which provides further information.
Completing your declaration.
You must be sure of your eligibility for VAT relief before completing the declaration. You can order on behalf of another person and complete the form accordingly.
Please be sure of your eligibility for VAT relief before completing the declaration. Section 39.2 of the VAT Act 1983 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.