It does not include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb. condition which the medical profession treats as a chronic sickness, such as diabetes.physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities.goods and services are bought or acquired for their personal or domestic use – see paragraph 3.4ģ.2.1 What ‘chronically sick or disabled’ meansĪ person is ‘chronically sick or disabled’ if they are a person with a:.goods or services are eligible for VAT relief – see section 4.person is ‘chronically sick or disabled’.You can only zero rate supplies to disabled people when the: You can only zero rate supplies to:Īs a supplier you should take reasonable steps to check that your customer is eligible to receive your goods or services at the zero rate.
They are not dependent on the benefits a disabled person may or may not get and a person does not have to be registered disabled in order to qualify. VAT reliefs for disabled people are not means-tested. Customer eligibility 3.1 Who can buy zero-rated goods and services
HMRC will not ordinarily provide binding VAT rulings to a retailer or distributor on the eligibility of specific items for VAT relief. In such cases, it may help if you get written confirmation of the designer’s intention or the design specification of the product from the manufacturer. You may not know whether the equipment or appliance is designed solely for use by disabled persons and eligible for VAT relief. You, the supplier, are responsible for making sure that your customer meets all the conditions for zero rating. 2.3 Who should decide whether goods or services qualify for zero rating HMRC cannot make refunds directly to your customers.
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More details of how this is done are in How to correct VAT errors and make adjustments or claims (VAT Notice 700/45). If you charge VAT incorrectly, make an adjustment to your VAT records and refund the VAT to your customer. Zero rating works by the supplier not charging VAT. goods and services are eligible to be supplied at the zero rate, see paragraph 2.4Ģ.2 How the customers get the VAT zero rate.goods are for the personal or domestic use of the customer, see paragraph 3.4.customer is eligible to buy supplies at the zero rate, see section 3.Supplies of goods and services are only zero-rated when all of the following conditions are met, the: When to zero rate goods and services for disabled people 2.1 When supplies can be zero-rated Schedule 7A, Group 10 specifies the reduced-rated goods and services explained in this noticeĢ.Schedule 8, Group 12 (as amended by SI 1997/2744, SI 2000/805, 2001/754, 813) specifies the zero-rated goods and services explained in this notice.Section 29A holds that goods and services specified in Schedule 7A to the Act are reduced-rated.Section 30 holds that, goods and services specified in Schedule 8 to the Act are zero-rated.The term ‘disabled’ is used throughout this notice and means ‘disabled or those with chronic illnesses’. mobility aids to people aged 60 or over.charities which serve the needs of disabled people.Information is also available about computer devices and other electronic devices that are sold as part of an assistive technology system. the declaration your customer should give to you.
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