VAT Exemption Guidelines
What is VAT Exemption?
VAT exemption applies to eligible customers residing in the UK. The disabled and chronically sick qualify to buy certain items in the UK without paying VAT at the standard rate. Put simply, the term VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT rather than 20% VAT, saving them a significant amount of money.
What does ‘chronically sick or disabled’ mean?
A person is ‘chronically sick or disabled’ if he/she is a person with:
- A physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities.
- A condition which the medical profession treats as a chronic sickness, such as diabetes
- Or is terminally ill.
Please note it does NOT include an elderly person who’s not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb.
What products are eligible for VAT relief?
Products must be designed solely for use by disabled people to qulaify for zero rated VAT.
Almost all the products available at Seenin.co.uk are available for VAT exemption. For clairty, all displayed prices on Seenin.co.uk are shown with and without VAT.
Do you qualify for VAT-free goods?
To claim VAT relief, the individual or individuals living at the delivery address provided (within the UK), must have a relevant disability.
If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, you are eligible to cliam VAT relief as your supply is treated as being made to that ‘chronically sick or disabled’ person. This gives scope for VAT relief to be claimed even if you are buying on behalf of someone entitled to exemption.
I am purchasing on behalf of an organisation, can I still claim VAT exemption?
Charities, disability organisations, special schools and other similar groups can claim VAT exemption as long as the items are for the personal use of disabled/chronically ill members of your organisation. If the items are being purchased for resale/commercial gain in a trade capacity please contact us for details on how to pay VAT as you will not be exempt.
How do I claim VAT Exemption?
In order to waive VAT on your purchase, the government requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.
It's very easy to claim VAT relief. All we need to know is the nature of the disability and the name and address of the person the item is for. We don't need a doctor's letter or any reference numbers. For charities and other eligible organisations we would require either a charity number or brief description of the organisation instead of a specific condition.
If the goods are being purchased for the personal use of someone who is chronically sick or disabled, to claim VAT exemption, you must complete the VAT exemption details on the online order form. This information can be provided during the online checkout process.
What happens if I order over the phone?
When you order over the phone, we will only ask for VAT exemption details if the items you are purchasing are not automatically exempt from VAT by design. We are permitted to receive VAT exemption declarations online, by email as well as in paper form. You can download a VAT form below or complete the form online.
Customers residing within the EEC but outside the UK
Customers residing within the European Economic Community will be charged VAT on any goods where VAT applies. It may be possible to reclaim VAT paid within your country of residence.
Customers residing within the rest of world
Customers residing outside the European Economic Community are not required to pay VAT. However customers are responsible for paying any local taxes or duties at the time and point of import.
Where can I find further information?
For further information on VAT exemption please review the Customs Notive 701/7 Dec 2014 on the HM Revenue & Customs website.
Seenin Ltd VAT No: 817329717