VAT relief: who qualifies,
and who doesn't.
Some equipment can be bought without VAT, but only for the right person and the right use. Here is how HMRC sets it out, in plain English.
The full rules are on HMRC's website
HMRC's own guidance, VAT Notice 701/7, sets out exactly who and what qualifies. Their disabled reliefs helpline can answer questions about your situation.
Who can claim, and who can't
Disabled people, or someone buying for them
Someone with a long-term illness or disability, buying for their own personal or domestic use. A parent, spouse or guardian can buy on their behalf.
Charities
Where the charity makes the goods available to a disabled person for their personal or domestic use.
Hospitals and nursing homes
HMRC excludes goods supplied to residents or in-patients of hospitals and nursing homes, and goods a non-charity business buys for the care it gives there. If you run a care home, check with HMRC before claiming.
Not eligible
Anything for business use, or kept for whoever needs it rather than for a named person. It also doesn't cover someone who is older but not disabled or chronically sick, or someone only temporarily injured.
How it works
Check the product qualifies
It has to be designed solely for use by disabled people. That is the manufacturer's call, not ours or yours, so ask us before you order.
Make a written declaration
HMRC needs a declaration of eligibility, separate from the order itself. There is no certificate, and signing an order does not count as signing a declaration.
We don't charge the VAT
Relief works by the supplier not charging VAT on the eligible items. HMRC cannot refund it to you directly.
Think you're eligible?
If you think you are eligible, then please email us at info@nursecallmats.co.uk giving your name, your full address and the product(s) you wish to purchase and we can send the relevant forms over.
The full rules are on HMRC's website
HMRC's own guidance, VAT Notice 701/7, sets out exactly who and what qualifies. Their disabled reliefs helpline can answer questions about your situation.
This is general guidance based on HMRC's VAT Notice 701/7, not tax advice. Eligibility is set by HMRC and HMRC cannot say whether a particular person is chronically sick or disabled. The customer is responsible for declaring correctly.
