This form needs to be submitted only once with each completed checkout.
Most of the products that we sell have two prices -
the lower price excludes VAT and the higher price includes VAT. This indicates that the product qualifies for VAT exemption under the VAT Act 1994. This status is given to products which are specifically designed to be used to relieve the symptoms of a chronic illness or disability. Where a single price is shown, the product does not qualify for VAT relief and the price is inclusive of VAT.
Where two prices are shown for a product, the lower price is available to those who are chronically sick, disabled or terminally ill as long as the goods are purchased or acquired for their personal and domestic use. 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, arthritis or angina (there are many more); 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, their supply is treated as being made to that chronically sick or disabled person
To claim VAT relief, you must complete the self declaration form provided (loose in this brochure). You will need to state the illness/medical condition you are suffering from and confirm that you wish to claim exemption and that the information you have provided is correct. We are required to retain a copy of your declaration and it may be passed to HM Revenue & Customs as evidence of your eligibility.
If you would like to place your order by telephone and intend to claim VAT relief, we will only be able to despatch your order once we have received a signed declaration. If you are ordering via the post the declaration form is part of the order form. Please fill it out in full. For further information you may wish to contact you local HM Revenue & Customs office, consult with your GP or contact us at our shop between 10am & 4pm on 01580 761743.
