0% VAT on qualifying goods designed for disabled or chronically sick people
Cost: Free
What you get
Zero-rated purchase of products designed or adapted for personal or domestic use by a disabled or chronically sick person, plus their adaptation, repair and maintenance.
Who qualifies
A condition the medical profession treats as a chronic sickness. The goods must qualify in their own right; everyday items are not VAT-free because the buyer has IBD.
Evidence accepted
- Eligibility declaration form (one per supplier)
IMPORTANT TO NOTE IBD can meet the chronic-sickness definition. Claimed by giving a written declaration to each supplier, not by applying to HMRC.
Apply
Fill in your declaration