VAT Exemption

Most of the disability equipment available for purchase shows a price excluding VAT and a price including VAT. Sometimes both prices are shown because the product may qualify for VAT exemption under the VAT Act 1994. The exemption is given to products which are specifically designed to be used to relieve the symptoms of a chronic illness or disability.

Where the exemption applies, the lower pre VAT price is available to those who are chronically sick, disabled or terminally ill and who intend to use the product for personal and domestic use. Chronically sick means that you have an illness that is likely to last a long time e.g. arthritis, angina. Disabled means substantially and permanently handicapped by illness or injury. You do not have to be registered disabled to claim relief from VAT, but the nature of your illness or disablement must be specified in your declaration. Charitable organisations can also claim VAT relief on these products.

If the all the above applies, to claim VAT relief, the company that you purchase the equipment from will require you to complete a self declaration form, which is sometimes known as a VAT exemption form. This is the form that the company keeps for the purposes of showing the HM Customs & Excise if the request arises.

If you do wish to claim you will need to state the illness or medical condition you are suffering from and sign to confirm that you wish to claim exemption and that the information you have provided is correct. You should keep a copy of the completed form for your records. The company are then required to retain a copy of your declaration and it may be passed to HM Customs & Excise as evidence of your eligibility.

If you are in any doubt whether you qualify for VAT relief view guidelines from the HM Customs & Excise for more information.

Important
If you purchase any products via the website from Movement2 Ltd and you qualify for VAT relief, we will firstly charge you VAT, the VAT will then be refunded back to you once we have received your completed VAT exemption form. For telephone and purchase order transactions this may not be necessary as we can obtain the VAT form from you prior to completing the transaction.

Download the standard VAT exemption form
Download the VAT exemption form for charities

These forms must be faxed, emailed or posted back to us to receive your VAT refund. Our fax number is 0870 7059953, our postal address can be found on our contact page.