Disabillity Tax Exemption Information

Disability Tax Exemption Information

For - UK Customers Only

 

What is the Terminology of Disabled and am I able to claim VAT exemption?

You will notice that when you 'click' and go into our products page, our prices have a drop down giving you a choice to claim Tax Exemption , which you can do so by selecting the 'Tax Exemption status' button option so that those that can claim Tax Exemption for VAT can do so.

If you wish to claim Tax Exemption for VAT and you are not sure about your status or if you are buying on behalf of another person/s whom you believe to be disabled but you are not sure then please read below:-

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

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 or 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.

Supplies to people that are disabled

PD Care Products can only zero rate supplies to disabled people when:

·       The person is ‘chronically sick or handicapped or disabled’ - 

see Legal Note 3 to Group 12 of Schedule 8 of the VAT Act 1994 

https://www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp04100

https://www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp04200

·       The goods and services are purchased or acquired for their personal or domestic use - see

https://www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp05200

To qualify we can accept electronic declarations provided: -

We have and retain evidence of the origin of the document, such as the e-mail message incorporating the sender’s address.

As with paper declarations electronic ones should be distinguishable from an order

form or invoice.

Therefore PD Care Products must retain for the same period as general VAT accounts and record this information

Should you require any further information call HMRC Tel: +44 0845 010 9000