VAT Exemption Information

Conditions for VAT exemption for disabled people

Some of the products which can be purchased from the Helping Hand Company/ADL Essentials website are available for an eligible person to purchase without paying VAT on them. HM Revenue and Customs sets out the conditions when equipment for disabled people might be free of VAT and how to claim exemption from paying VAT on these products.

A purchase can only be exempt from VAT when all the following conditions are met:

1. You (or who you are buying it for) are chronically ill or disabled , this means someone:

  • With a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities, or
  • With a condition which the medical profession treats as a chronic sickness, such as diabetes.
  • 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

2. The goods are for personal or domestic use, this means:

  • The goods are supplied for your own private use, rather than for business purposes.
  • The products are not made widely available for a whole group of people.

The products that are eligible to be supplied at the zero VAT rate, are identified on the shopping basket page with a check box and you must tick the box indicating you wish to claim VAT-exemption on that item, then click the “update basket” button before you can Proceed to Checkout.

How to claim VAT exemption?

On the “Basket” page of this website a VAT exemption check box is provided if the basket contains any product(s) that qualifies for VAT relief. Tick this box to reveal the VAT exemption claim form. If possible the person making the claim should complete this form but a family member, carer or medical professional may complete the form on the claimant’s behalf. You must select the appropriate option and state in full the reason for your VAT exemption claim before you can proceed to checkout.

Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.

Alternatively, exemption claims can be made in writing if placing your order via post. Please contact our Customer Service team (01531 635678) Claims for VAT exemption cannot be taken over the telephone. We regret VAT cannot be credited at a later date if the required VAT exemption declaration is not received at time of ordering.

It is necessary to complete a separate claim form each time a qualifying product is purchased from The Helping Hand Company / ADL Essentials

More Information

The conditions for relief are contained in VAT notice 701/7 VAT – Reliefs for disabled people. You can find much more information on the HM Revenue and Customs Website to fully understand the conditions. You can also call the HMRC helpline 0845 302 0203 and select Option 3. (8.00am to 5.00pm Monday to Friday).