Assured Stairlifts VAT EXEMPTION DECLARATION FORM

For purchases from Assured Stairlifts, Bathlifts & Mobility Aids: Eligibility declaration by a disabled person.

PLEASE FILL IN ALL FIELDS:

Purchasers name:

I (Full Name of person for whom VAT Exemption is claimed):

Full Address including Postcode (Your Address or Name & Address of Charity):

I Declare that: I am chronically sick or have a disabling condition by reason of (Please give a full and specific description of your condition (Charities leave blank)):

And that I am receiving goods from Assured Stairlifts for an eligible chronically sick or disabled individual or for my domestic or personal use. OR: The goods will be made available through the above charity to a disabled person or persons for domestic or their personal use. I/we claim relief from VAT under Group 12 of Schedule 8 to the Act of 1994.

Type your name here to 'sign' the declaration:

Todays date (dd/mm/yyyy):

Your email:

Telephone (In case we need to contact you):

Please note there are Custom and Excise penalties for false declaration.

Products that are eligible for VAT relief

A product or service must be supplied for the ‘personal or domestic use’ of a chronically sick or disabled person to qualify for zero-rating.

Some examples of products that are zero-rated for VAT are:

wheelchairs
some medical and surgical appliances – like artificial limbs, for example
electrically or mechanically adjustable beds
chair or stair lifts
computer software or hardware designed specifically for disabled people
gadgets and devices that are designed solely to make everyday tasks easier for disabled people, like kettle tippers
vehicles that have been adapted for use by a disabled wheelchair or stretcher user

Things not covered by this include:

products used for business purposes
products made widely available for a group of people to use
products supplied to people who are staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care

Services that are eligible for VAT relief

Services that are eligible for zero-rating include:

the servicing, maintenance and installation of disability equipment
adaptation work on equipment or appliances so a disabled person can use them
some building alterations to a disabled person’s home
the hire of qualifying disability equipment

Motor vehicles

If you are a wheelchair or stretcher user, you do not have to pay VAT when you buy a motor vehicle that has been substantially and permanently adapted for your personal use. A wheelchair user is defined as anyone who has to use a wheelchair – powered or manual – in order to be mobile.

Any adaptation work that is done on an unadapted vehicle to make it suitable for a disabled person’s condition, whether or not that person is a wheelchair user, is also eligible for zero-rating. However, there is no VAT relief on the purchase of an unadapted vehicle.

Adaptations to your home

The work involved in some adaptations to disabled people’s homes is eligible for VAT relief.

The rules about adaptations to buildings and VAT are complex. You should always ask whether the adaptation work to your home will be eligible for VAT relief when you are hiring a builder or other tradesperson.

Hiring disability equipment

You do not have to pay VAT when you hire qualifying disability equipment. This applies to large equipment, like powered wheelchairs and hoists, and specialised equipment for people with specific disabilities.

How VAT reliefs work

Before you pay for any product or service, check that it qualifies for zero-rating and that the supplier is registered for VAT.

When you buy a zero-rated product or service, you may have to sign a form declaring that you have a chronic illness or disability and what it is. You must also declare that the product or service is for your own ‘personal or domestic use’. The supplier should have copies of this form.

You can then buy the product or service at a price that excludes VAT. You do not have to pay VAT and then reclaim it from the government – it will be taken off the purchase price before you pay.

More information

You can find out more about VAT reliefs for disabled people on the HM Revenue & Customs website. If you cannot find the answer to your questions there, you can call their Charities Helpline, which covers VAT reliefs for disabled people.

Telephone: 0845 302 02 03

The helpline is open 8.00 am to 5.00 pm, Monday to Friday. It is closed at weekends and bank holidays.