VAT Excemption

If you are disabled or have a long term illness then you might be entitled to 0% Vat on goods, services or building work. There is more information on HM Revenue & Customs website

http://www.hmrc.gov.uk/vat/sectors/consumers/disabled.htm

For example I currently have a converted vehicle that allows me to travel in my wheelchair. Because I did not pay VAT on the car when I brought it this means when its serviced, MOT’ed or needs new parts, I had to have four new tyres recently I didn’t pay VAT on them. Don’t be fobbed off by companies telling you they can’t or won’t do it (like I had recently ), it is a legal requirement & they have to do it they either do a 0 rated invoice or they charge you the VAT then refund it.

So you don’t have to pay VAT when you buy qualifying goods and services, you’ll have to give the seller a written declaration that you are entitled to buy these goods without VAT. Normally the seller will provide this if they don’t you can do one yourself. Below is an example which is also on the HM Revenue & Customs website. First part is for you to fill in, second part is for the supplier.

If in doubt phone HM Revenue & Customs they are very helpful

VAT EXEMPTION DECLARATION

I (full name) ……………………………………………………………………
of (address) ……………………………………………………………………
……………………………………………………………………………………..
declare that:
 I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
 I am receiving from: (name and address of supplier)
* the following goods which are being supplied to me for domestic or my personal use:
(description of goods)
* the following services to adapt goods to suit my condition:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to my private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
and I claim relief from value added tax.
…………………………………………………………………….. (Signature)
……………………………………………………………………………. (Date)

Supplier

I (full name) ……………………………………………………………………….
of (address) ……………………………………………………………………….
…………………………………………………………………………………………
am supplying to the person named above:
* the following goods:
(description of goods)
* the following services of adapting goods:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to a private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
for the personal use of the disabled person.
…………………………………………………………………….. (Signature)
……………………………………………………………………………. (Date)
*Delete words not applicable