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VAT Relief Eligibility

Individuals who are chronically ill or have certain type of disability can claim VAT relief on those products which qualify for VAT relief. The VAT relief only covers items intended for domestic or personal use. A person is “chronically ill or disabled” if they:

• have a condition which the medical profession treats as a chronic sickness
• have a physical or mental impairment that has a long-term and substantially adverse effect on their ability to carry out day to day activities
• are terminally ill

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb Please note that by claiming VAT relief you are declaring yourself or the person you are buying for as eligible. You should only claim VAT relief if you are eligible. If you are in any doubt as to your status please check with your local HMRC VAT office who will be able to confirm your eligibility.