VAT Exemptions Explained

We offer VAT exemptions on certain products from our website.

In order to qualify for VAT relief the following must BOTH be true:

  • Is the product eligible for VAT exemption?
  • Is the end user eligible for VAT exemption?
  • Is the product eligible for VAT exemption?

    Products eligible for VAT exemption are clearly indicated in the product's page details.

    A product’s eligibility for VAT exemption is not dictated by us, it is decided by the manufacturer in tandem with HM Revenue & Customs.

  • Is the end user eligible for VAT exemption?

    To be eligible for VAT exemption, the government says the end user must be ‘chronically sick or disabled’, defined if he/she is a person:

    1) with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out activities; or

    2) with a condition which the medical profession treats as a chronic sickness, such as diabetes; or

    3) who is terminally ill.

    Please note: This definition 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.

  • How do I claim VAT exemption?

    Once you have added your items into your Cart and progressed to Checkout, you will be asked to provide details on your eligibility (Step 5).

    These include:

    1) The end user's name

    2) A brief description of the end user's condition

    The VAT will then be deducted online for you prior to confirmation of order. This will be clearly displayed in the order totals.

    For a step-by-step guide to claiming VAT exemptions, please visit How to Claim VAT Exemption.

  • I am a business purchasing on behalf of an end user, can I claim?

    1) VAT Registered Companies

    We CANNOT give VAT exemptions to businesses who are already VAT registered.

    You can however claim the VAT back in your tax return, and we will provide you a VAT receipt to assist you in doing so.

    2) Non-VAT Registered Companies

    Yes, please provide us with the details of the end user as requested in Step 5 of the Checkout.

  • I am a registered charity, can I claim VAT exemption?

    Yes. Firstly, enter your charity name in the 'Company' box at Checkout. Then please provide us with the end user's details as requested in Step 5 of the Checkout; you will also be asked for your charity number at this stage.

  • Which payment methods can I use to claim VAT exemption?

    All online payment methods can be used.

    We do accept VAT exemptions on Telephone Orders, however, this process is lengthy and requires you to pay the full amount including VAT before completing and returning a form to us. Once we have received this form we will then credit the VAT back to you.

Please note:

  • It is an offence to claim VAT exemption if you are not entitled to it, and the penalties for false claims are severe
  • Upon request from HM Revenue & Customs we will disclose all details of claimed exemptions

For more information on VAT, please click here for the HM Revenue & Customs website.