Have you qualified to be issued with a ‘Blue Badge’?

Are you chronically sick or have a disabling condition?

Are you considering buying an Electric Rise and Recline chair?

You may qualify to buy your chair ‘VAT FREE’ and save 20%

Who can buy qualifying goods without paying VAT?

You will be able to buy goods that are eligible for VAT relief if –

* you are chronically sick or disabled and you are buying them for your own personal or domestic use

What is meant by chronically sick or disabled?

For the purposes of the VAT relief, you are chronically sick or disabled if:

* you have a physical or mental impairment which has a long term 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

* you have a terminal illness

You will not qualify for VAT relief if :

* you are only temporarily disabled or incapacitated, such as suffering a broken leg or other temporary injury

* if you are elderly but are otherwise able-bodied and don’t suffer from any chronic condition

What is meant by personal or domestic use?

Personal or domestic use means that the goods are supplied for your own private use only.

What type of chairs can be bought without paying VAT?

VAT relief (0% VAT rate) applies to electric rise and recline – lift and tilt chairs only. This type of chair is designed to aid mobility by helping the user stand up from the chair.

Eligibility Declaration Form required

* you will be required ( by the VAT office) to complete and sign a declaration form including details of your medical condition

* you will be required to produce your Blue Badge (serial number and expiry date to be recorded)

* if you do not have a Blue Badge we ask that your GP signs the form to confirm your condition

Please Note: The VAT act 1994 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.
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

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