About VAT exemption
You will notice that some of our products also have an "excluding VAT price". You may be entitled to purchase at these VAT exempt prices if you are what H.M. Revenue and Customs define as chronically sick or disabled.
To help you decide if you are eligible for the VAT exempt prices, we have provided you with this page of information.
This information is designed only as a guide. If you have any doubts about whether you or the person you are purchasing on behalf of qualifies, please call your local H.M. Revenue and Customs office or visit the web addresses at the bottom of the page.
What is meant by disability?
UK law provides VAT relief for people who are 'chronically sick or disabled' in certain situations. 'Chronic' means lasting a long time and therefore injuries of a temporary nature, such as broken bones, are not included. A long-term condition does not, however, necessarily determine whether someone is chronically sick or disabled.
'Disabled' is also taken to refer to a long-term health condition.
What goods supplied by Verko - design for easier living, can be relieved of VAT?
All products that are eligible for VAT exemption for eligible customers have the excluding VAT price displayed on the product page. VAT will be incurred for all other products by all of our customers.
We cannot decide which products that can be VAT exempt. It is up to the manufacturer or importer to apply to H.M. Customs and Excise.
How do I get VAT exemption from Verko - design for easier living?
If you place a product that is eligible for VAT exemption in your shopping basket, when you checkout you will be asked to make a declaration whether you are eligible for VAT exemption. If you believe that you are you will be asked to agree with a declaration and enter the disability or long term condition. Please be a specific as possible e.g. severe arthritis, multiple sclerosis. We need to record this declaration against you for the VAT man. The VAT office may need to contact you in the future to ensure that the declaration that you have made is correct.
The law states that disabled persons should not incur VAT when buying items designed solely for their use or when having equipment adapted so they can use it. The zero-rating does not extend to all goods and services supplied to disabled persons.
For further information on this subject we suggest a visit to:
FAQ VAT for people with disabilities
VAT relief for people with disabilities