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Some of our products are VAT exempt when a person is eligible or buying on behalf of an eligible person.
An eligible person is someone that has a condition or disability that requires the use of the products you are buying.
When a product is VAT exempt there will be a symbol shown on the description page.
All prices are quoted excluding VAT for exempt products. For VAT qualifying products (products that are not exempt) the price quoted contains the VAT.
If you are not eligible or don't fill out the declaration to say that you are eligible, you will be charged VAT at the checkout.
Companies are always required to pay VAT so don't make the declaration if you are a company.
If you are not eligible or not buying on behalf of an eligible person, you must pay VAT. It is an offence to make a false declaration.
The guidance for qualifying customers and VAT exempt products is contained in Notice 701/7 VAT Relief for disabled people Published August 2002