Accessible living specialists
Trading online since 2010
VAT Relief & Ordering
Certain products can be supplied without VAT when both the product and the person receiving it meet the conditions for disability VAT relief.
The quick answer
VAT relief is not applied simply because a product is useful for accessibility. Both the product and the person or qualifying charity receiving it must meet the relevant conditions.
Eligibility explained
Meeting one condition does not automatically satisfy the other. An eligible customer cannot buy every product without VAT, and an eligible product cannot automatically be supplied zero-rated to every customer.
The product
Not every accessible or useful product qualifies for zero-rating. HMRC's rules cover particular categories of goods and services, including certain equipment designed solely for use by disabled people and other specifically listed supplies.
The end user
For disability VAT relief, the person must meet HMRC's definition of being chronically sick or disabled and the qualifying goods must be for their personal or domestic use.
HMRC definition
HMRC uses a specific definition for disability VAT relief. The declaration should relate to the condition of the person who will personally use the qualifying goods.
The qualifying goods need to be supplied specifically for the personal or domestic use of the disabled person. General business use or equipment made generally available to a broad group of people does not automatically qualify.
Claiming online
If your basket contains eligible products, the checkout can collect the declaration needed to apply VAT relief before your order is confirmed.
Add eligible products
Product pages show whether VAT relief is available on that particular item. Add the products and quantities you require to your basket.
Customer type
Select Domestic Customer, Business Customer or Registered Charity Customer before continuing to secure checkout.
Declaration
Where available, select “Apply for VAT Exemption” and provide the name of the eligible person together with the requested description of their condition.
Order total
Once the declaration has been applied, your order summary will update. Review the VAT treatment and total before placing the order.
Our separate checkout guide walks through the process from the product page to the final VAT-adjusted order summary.
View the Step-by-Step Guide →Who is placing the order?
The checkout route differs depending on the type of customer. VAT relief still depends on the qualifying product, the eligible end user and the intended personal or domestic use.
An eligible individual, or somebody such as a parent, spouse or guardian acting on their behalf, can claim relief on qualifying goods for the disabled person's personal or domestic use.
Our checkout does not offer the disability VAT relief declaration where a Business Customer has entered a VAT registration number.
VAT relief is not automatically available on every purchase made by a charity. Qualifying goods generally need to be made available by the charity to a disabled person for their personal or domestic use.
Telephone orders
For telephone orders, we need a completed VAT declaration before we can process qualifying goods without VAT.
Return the declaration
Once we have received the declaration and confirmed that the order meets the requirements for VAT relief, we can apply the appropriate VAT treatment. Where VAT has already been paid, any refund due can then be dealt with as applicable.
Useful to know
Payment
VAT relief can be used with the online payment methods available through our checkout. The relief is applied to eligible items in the order rather than being determined by the payment method.
Mixed baskets
The VAT relief section of our checkout identifies eligible products. Products which do not qualify remain subject to their normal VAT treatment.
Records
Suppliers need evidence supporting zero-rated sales and must keep the relevant VAT records. The declaration helps demonstrate the basis on which relief was claimed.
Important
The declaration should be accurate and relate to an eligible person, qualifying goods and the required personal or domestic use. Independent 4 Life may need to retain or provide relevant VAT records to HM Revenue & Customs.
Still unsure?
HMRC's VAT Notice 701/7 explains the rules governing relief for disabled and chronically sick people in more detail. We can also explain how VAT relief is handled on eligible Independent 4 Life products and through our checkout.
