Vat Refund & Reclaim Info

With the huge increase in medical treatment abroad it is worthwhile knowing something about the VAT side of this.  VAT laws current provide certain tax relief for people who suffer from chronically illness or disabilities. When it was introduced into this country it was agreed that disabled people should not have to pay VAT when buying items designed solely for their use, or when having equipment including buildings adapted so that would be able to use it. This principle still stands, and zero VAT rating does not extend to all goods and services supplied to a disabled person, but only products designed specifically for disabled people.

Who qualifies for VAT relief?

People who can qualify for VAT relief if they are “chronically sick or disabled”

They are classed “chronically sock or disabled” if:

• They have a physical or mental impairment which has long term sustainable adverse effect upon your ability to carry out everyday activities

• With a condition which a medical professional treats as a chronic sickness

• Are terminally ill

It does not include a frail elderly person who is otherwise able bodied or any person who is temporarily disabled or incapacitated.

What products are VAT exempt?

Products which are purchased for your personal or domestic use may be eligible for VAT relief, such goods include:

• Electrically or mechanically adjustable beds

• Electrically or mechanically chairs

• Electrically or mechanically stair lifts, hoists and lifters

• Sanitary devices

• Wheelchairs

• Bathrooms

• Alarms

• Building work; ramps, doorways etc

• Low vision aids

• Medical and surgical appliance

• Motor vehicles

• Parts and Accessories

• Repair and maintenance

• Mobility scooters

• Others - equipment which is designed solely for sue by disabled people will remain eligible for relief.

It is the designer or manufacturer who is able to determine whether the goods qualify for zero rating.