Under current legislation, certain products available on this website are eligible for VAT exemption. For the customer to not have to pay VAT on their purchase through this website, two conditions must be met:
- The customer, or the person he or she represents, must be chronically sick or disabled. This is the case if the person in question meets one of these conditions:
- He or she has a physical or mental impairment which has a long-term and substantial adverse effect upon his or her ability to carry out everyday activities;
- he or she has a condition that the medical profession treats as a chronic sickness, such as diabetes;
- he or she is terminally ill.
If you are unsure whether you are eligible to receive goods zero-rated for VAT, please consult VAT Notice 701/7: VAT reliefs for disabled people on the HMRC website or contact the National Advice Service on 0845 010 9000 before making a purchase.