When is VAT applicable?

Most of our users are VAT Exempt. VAT exemption applies when the wearer is disabled or suffering from a long term health condition as defined at: https://www.gov.uk/financial-help-disabled/vat-relief and completes a declaration when purchasing the Assure.

Who qualifies for VAT relief?

You qualify for VAT relief if you have a disability or a long-term illness (but please note the definition of this below) and you're buying the product for your own personal or domestic use.

You don't have to buy the goods yourself. If your parent, guardian or spouse buys the goods or services for you, then you won't be charged VAT.

What counts as a long-term illness or disability?

For VAT purposes, you have a disability or long-term illness if you meet any of the following conditions:

• You have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities

• You have a condition that the medical profession treats as a long-term illness, such as diabetes

• You are terminally ill

So, having a broken leg will not qualify for VAT relief in itself.

What is considered to be a long-term illness?

The following list is not exhaustive but indicates the types of conditions which qualify:

Alzheimers, Amputee, Angina, Ankylosing Spondylitus, Arthritis, Ataxia, Bronchiectasis, Cancer, Cerebellum Ataxia, Cerebral Palsy, Cerebral Vasculitis, Chronic Arthritis, COPD, Degenerative Spine, Dementia, Diabetes, Diverticulitis, Emphysema, Epilepsy, Fibromyalgia, Functional Movement Disorder, Lymphedema, Motor Neuron Disease, Multiple Sclerosis, Muscular Dystrophy, Myelitis, Oedema, Osteoarthritis, Osteoporosis, Parkinson’s, Partially Sighted, Peripheral Vascular Disease, Pneumonia, Polymyositis, Pulmonary Fibrosis, Pulmonary Hypertension, Respiratory Failure, Rheumatism, Rheumatoid Arthritis, Scoliosis, Spina Bifida, Spondylitis, Stenosis, Stroke

I am registered as disabled. Does this mean I am automatically exempt from VAT?

Probably but not definitely. There is no blanket exemption from VAT for disabled people.

What counts as personal or domestic use?

Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.

Also, the goods or services must be just for your own use - not for use by anyone else, or for use by a group of chronically sick or disabled people in general.

How do I claim VAT exemption?

If you consider that VAT exemption applies to the intended user of the Assure system, simply tick the box next to the declaration at checkout and VAT will not be added to the purchase cost.

When you are installing your system you will be asked for the nature of the qualifying condition.

How do I find out more?

The full explanation of VAT exemption is available on the Government's website by clicking on the following link.

https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability