VAT Declaration Form
VAT Relief Information (Exempt VAT
Declaration Form Below) Chronically sick or disabled? (Not Acute) If you
qualify for VAT zero rating you must complete the Vat Exempt Declaration Relief
form below to claim relief from VAT on the goods you are ordering. By entering
details of your condition on the declaration form, you are claiming V.A.T under
group 12 of schedule 8 to the Value Added Tax Act of 1994.
You can only qualify for VAT free if you are "chronically sick or
disabled."
You are classed "chronically
sick or disabled" if:
- You have a physical or mental impairment which
has long term sustainable adverse effect upon your ability to carry out
everyday activities
- With a condition which a medical professional
treats as a chronic sickness
- Are terminally ill
It does not include a frail
elderly person who is otherwise able bodied or any person who is temporarily
disabled or incapacitated. The product must be supplied for the 'personal or
domestic use' of a chronically sick or disabled person to qualify for
zero-rating.
Important Notice:
If you
are in any doubt as to whether you are eligible to receive goods or services
Zero-Rated for VAT you should consult your local VAT office, or telephone the
VAT National Advice Service on 0800 010 9000
Please see Notice 701/7 Vat free for disabled people for more information.
VAT law provides for severe penalties for any-one who
makes false declarations or who fraudulently evades VAT’ or uses of a document
which they know to be false for the purposes of obtaining VAT free.
UK & N.Ireland Eligible Customers Only! VAT Declaration Form
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