VAT relief for disabled people - eligibility by a disabled person

Note to customer:

You should complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own

personal or domestic use. A family member or carer can complete this on your behalf if you wish.

 

You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073.  HMRC staff cannot advise whether or not an individual is chronically sick or disabled.

 

A person is ‘chronically sick or disabled’ if he or she is a person:

  • with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities

  • with a condition which the medical profession treats as a chronic sickness

 

It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

 

If you are unsure, you should seek guidance from your GP or other medical professional.

 

Please complete the form below, which will be sent to Seated Sports accounting Team and kept in accordance with GDPR for accounting and HMRC purposes.

 

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 relief’s for disabled people or Contact the HM Revenue Help desk on 0845 010 9000 before making the declaration.

Please note there are Custom and Excise penalties for false declaration

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