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Vat exemption for disabled person


  
 
Vat exemption for disabled person

This applies to electric beds only.

To reclaim VAT please print this form, fill it out and post it to us at; Dialamattress, 204 Whitchurch Rd, Shrewsbury. Shropshire. SY1 4EL

10.1 Eligibility declaration by a disabled person purchasing an electric bed.

Please note there are penalties for making false declarations

Customer

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.

I (full name) ..............................................................................

of (address) ..............................................................................

..................................................................................................

declare that:

  • I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
  • I am receiving from: (name and address of supplier)
    * the following goods which are being supplied to me for domestic or my personal use:
    (description of goods)
    * the following services to adapt goods to suit my condition:
    (description of services and goods)
    * the following services of installation, repair or maintenance of goods:
    (description of services and goods)
    * the following alterations to my private residence:
    (description of alteration)
    * the services of monitoring a personal alarm call system

and I claim relief from value added tax.

................................................................................ (Signature)

........................................................................................ (Date)

Supplier

I (full name) ..................................................................................

of (address) ..................................................................................

......................................................................................................

am supplying to the person named above:

* the following goods:
(description of goods)
 

* the following services of adapting goods:
(description of services and goods)
 

* the following services of installation, repair or maintenance of goods:
(description of services and goods)
 

* the following alterations to a private residence:
(description of alteration)
* the services of monitoring a personal alarm call system

for the personal use of the disabled person.

................................................................................ (Signature)

........................................................................................ (Date)

*Delete words not applicable

Note

You should keep this declaration for production to your VAT officer. The production of this declaration does not automatically justify the zero-rating of the supply. You must ensure that the goods and services you are supplying qualify for zero-rating.


................................................................................................................................
Further information can be found at:
HM Customs and Excise Website - Notice 701/7
..................................................................................................................................

3.2 Supplies to handicapped people

You can only zero rate supplies to handicapped people when:

  • the person is ‘chronically sick or disabled’ - see sub-paragraph 3.2.1, and
  • the goods and services are purchased or acquired for their personal or domestic use - see paragraph 3.5.

3.2.1 What does ‘chronically sick or disabled’ mean?

A person is ‘chronically sick or disabled’ if he/she is a person:

  • with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
  • with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
  • who is terminally ill.

It does not include 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.

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.

3.2.2 Terminology

The term ‘disabled’ is used throughout this notice and means ‘handicapped’ or ‘disabled or chronically sick’.


 


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204 Whitchurch Road
Harlescott
Shrewsbury
Shropshire
SY1 4EL
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