Zero-rated VAT information

If you have a long-term illness or you're disabled, you don't have to pay VAT on certain goods and services that you buy for domestic or personal use. In general the products covered by this scheme are items of practical help to you because of your illness or disability.

Look out for the zero-rated VAT logo on products when browsing the site. Products that qualify for VAT relief are shown with two prices: one with VAT included and one without.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disable people or call HMRC’s Charities and Disabled Reliefs Helpline on 0845 302 0203. Customers who are deaf or hearing or speech impaired should call 0845 000 0200 (Textphone).

What counts as a long-term illness or disabled?

For VAT purposes, you have a long-term illness or you're disabled if you meet any of the following conditions:
• you have a physical or mental impairment which has a long-terms and substantial adverse effect upon your ability to carry out everyday activities;
• you have a condition that the medical profession treats as a chronic sickness, such as diabetes; or
• you are terminally ill.

You don't qualify if you are a frail elderly person but otherwise able-bodied, or if you're only temporarily disabled or incapacitated, such as a broken limb.

You don't have to buy the goods in person. If your parent, spouse or guardian buys the goods and services for you, and you qualify as explained above, then you won't be charged VAT.

What counts as personal or domestic use?

Personal or domestic use means that the goods or services are supplied specifically for your own private use. It does not include goods or services that are supplied for business purposes or for use by someone other than you or by a group of people.

How does the ordering process work with zero-rated products?

When you first add a zero-rated product to your basket it will still include the VAT within the price, however, you will be able to change this once you reach your basket.

On the basket page each zero-rated product will contain a panel asking you to select if you want to claim the VAT relief on that product.

Selecting the zero-rating option will require you to complete a declaration. There will be a step during the checkout process asking you to do this. You will need to state the user of the goods being purchased and the eligible conditions.