In order to qualify for VAT exemption, the eligible person must be ‘chronically sick or disabled. The items must not be purchased for the general use of other able bodied persons. 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 think you are eligible for VAT relief you will be asked to fill in your details for self-declaration during the checkout process