You may be eligible for VAT relief when buying products from our
website. If you are unsure if you qualify for VAT exemption please
read the information contained below or
If after reading this information, you are
eligible for VAT relief, you will have an option during the checkout
process to select 'VAT exempt'. This will automatically remove the
VAT element of your purchase before selecting your payment option.
Before any goods can be dispatched, we require a signed copy of a
VAT exempt certificate returned to us. The form can be downloaded
here
Vat Exempt Certificate. This form can either be faxed (Fax:
01480 463908) or sent via the post. As soon as the form is received
your goods will be dispatched.
If you have any queries regarding VAT exemption please feel free
to call us (Tel: 0870 2424862) or email us:
info@ddashop.com.
VAT relief on products and services for disabled people
(extract from Directgov website)
VAT is a tax that you pay as a consumer
when you buy goods and services in the European Union (EU),
including the United Kingdom. In the UK the standard rate for
VAT is 17.5 per cent.
Disabled people don't have to pay VAT when they buy equipment
that has been designed solely for disabled people, or on the
adaptation of equipment so they can use it.
Also, VAT is not
charged on certain services provided to disabled people,
including some building work to adapt a disabled person's home
and the hire of disability equipment like wheelchairs.
Goods and services on which you don't have to pay VAT are
often referred to as 'zero-rated' or 'eligible for VAT relief'.
In other words, the rate of VAT that is charged on them is zero.
The rules about VAT reliefs for disabled people are complex.
Not everything that is supplied to disabled people is zero-rated
for VAT.
Who is eligible for VAT relief
VAT law states that you must be 'chronically sick or
disabled' to qualify for VAT relief.
A person is 'chronically sick or disabled' if they:
- have a physical or mental impairment that has a
long-term and severe effect on their ability to
carry out everyday activities
- have a condition that doctors treat as a chronic
sickness (like diabetes, for example) or
- are terminally ill
A person with a temporary injury like a broken leg would not
qualify, nor would a frail older person who was otherwise well
and non-disabled.
A product or service must also be supplied for the
'personal or domestic use' of a chronically sick or disabled
person to qualify for zero-rating. Things not covered by this
include:
- products and services used for business purposes
- products made widely available for a group of
people to use
- products and services 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
Products that are eligible for VAT relief
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
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
