You can complete a declaration for VAT relief if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish. A person is ‘chronically sick or disabled’ if he/she has a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities and/or a condition which the medical profession treats as a chronic sickness.
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb. If you are unsure, you should seek guidance from your GP or other medical professional. We will keep VAT relief claim forms with our VAT records.
You can complete your VAT relief declaration by registering on this website. This can be done by clicking here.