VAT Exemption for UK Individuals with Disabilities
All of our Care Designs branded products qualify for VAT exemption for eligible individuals. To enjoy this benefit, please select ‘VAT Exempt’ pricing when adding your item to your basket.
Who qualifies for VAT exemption?
If you have a disability or long-term illness, you may be eligible for VAT relief on products that are designed or adapted for your personal or domestic use.
To qualify, your condition must meet the government’s specific criteria:
- You have a physical or mental impairment that significantly affects your ability to carry out everyday activities (e.g. blindness).
- You have a chronic medical condition, such as diabetes.
- You are terminally ill.
Please note that VAT relief does not apply if you are elderly but not disabled, or if your condition is only temporary.
For full details, visit the HM Revenue and Customs website here.
HMRC Reference: Notice 701/7 (August 2002)
Which law covers this notice?
The VAT Act 1994: Section 30 holds that goods and services specified in Schedule 8 to the Act are zero-rated; and Schedule 8, Group 12 (as amended by SI 1997/2744, SI 2000/805 and 2001/754) specifies the zero-rated goods and services explained in this notice.
How do I claim VAT exemption with Bibetta?
If you’re eligible for VAT exemption, please create select the VAT exempt pricing option on the product page. By doing so, you confirm that you meet the criteria outlined by HM Revenue and Customs.
For more information about VAT exemption and eligibility, please visit our VAT Exemption page.
