VAT Relief

Claiming VAT Relief for UK Customers with a Disability or Chronic Illness

United Kingdon (UK) and Eurpean Union (EU) residents can claim VAT relief on designated VAT exempt products by completing the simple form which is available online when checking out on our website OR by completeing the form below for in store purchases. Many products in our store are available with VAT relief. This is however providing that the user of the product/products is an individual with a chronically illness or disability and the goods being purchased are designed to aid his/her illness or disability.    Only those products which are designed specifically to aid a disability or an illness are eligible for VAT relief.   The price of all products is displayed showing both exclusive and inclusive of VAT. Those products which are eligible for VAT Relief display a banner on the image stating “VAT Relief.”  Where this banner is not displayed, then VAT relief will not be applied to that item at the checkout stage.

Products available for VAT Relief

Products available for relief include aids designed or modified solely for use by people with a disability such as wheelchairs, electric beds and chairs, walking aids, daily living aids, medical devices and products designed for the care or treatment of incontinence.  All items which are eligible for VAT relief in our online store have a red banner in the product image stating “VAT Relief”.  Some examples of products that are not eligible for VAT relief include standard high back chairs, easy recliners with no rise function, Gel / AGM batteries.  Carriage and postage is also not eligible for VAT relief.  However we are able to zero rate services and repairs carried out on disability equipment when criteria is met.

How do I claim VAT Relief When Ordering Online?

In order to claim to claim a product with VAT relief, simply select the goods you wish to purchase and proceed to the check out. You will then be asked to state the name of the person who is claiming VAT relief and the nature of the claimants’ illness or disability. Anybody can claim VAT relief on behalf of the disabled / sick person provided they state the claimants name at the declaration stage.

UK Registered Charities

VAT relief is also available to registered charities when eligible products are purchased on behalf of a disabled individual or series of individuals. To claim vat relief please simply tick the exemption box and complete your registered charity number in the box. We will confirm the registered charity number prior to zero rating the VAT.

Where do I claim VAT relief when making a purchase online?

Simply proceed to the check out where you will be guided through step by step. You must tick the box declaring that you are exempt and then state the reason why in the boxes provided. All Boxes must be completed in full, the boxes will state “optional” as VAT relief is not compulsory to everyone who is purchasing eligible goods therefore it is not required that you complete the information. Should you wish to avail of VAT relief you MUST complete all boxes in full and in as much detail as possible to declare the disability or chronic condition.

Do I have to be registered disabled to claim VAT relief?

No, the individual does not have to be registered disabled. You must however have a disability and it must be connected to the product you are purchasing to claim relief.

Do I need a letter from my Doctor to claim VAT relief on medical products to help with my chronic illness?

No, we do not require a require a doctor’s note. You must however complete the declaration form at check out stage.

Why am I being charged VAT on the carriage/postage charge?

Everybody has to pay VAT on shipping/carriage/postage and it is not eligible for relief

Further Information

If you have any queries on VAT relief for disabled or chronically ill persons, please click here to visit the HM Revenue & Customs guide to VAT relief for disabled persons. All VAT advice including conditions for VAT relief for those in other EC states or outside of the EC can be view HMRC VAT Notice 701/7 here.  If you have any further queries regarding VAT relief please email us on info@customcrutches.co.uk.

How to reclaim VAT on aids and appliances for persons with disabilities living in Ireland

The UK VAT relief scheme is only available for UK residents ordering in store & online or for visiting customers from Europe including Ireland who physically come to our showroom and take products away with them.  For customer in Ireland who order online or goods are being delivered, then under EU distance selling rules we must charge customers according to irish tax rules and rates.  

In Ireland some medical devices including wheelchairs, Mobility scooters and special needs Trikes are exempt from VAT regardless of customer type. For all other medical and disability equipment we must charge all retail customers the standard Irish VAT rate and then eligible customers can submit a apply for a VAT refund for qualifying products from Irish revenue.    In Ireland, a person who buys disability products is eligible for VAT relief for qualifying products.   The term, ‘disability’, in this case, refers to people who suffer from both mental and physical disabilities. In this article, we will explain the criteria a person must meet and the processes they must follow in order to obtain VAT relief.

To find out if you are eligible to claim a VAT refund on your mobility product or daily living aid, take a read through the following criteria to see if you are applicable:

  • You must live in Ireland.
  • You must have a disability.
  • You need the aid or appliance of a disability product to help with daily activities.

The following list of products for the disabled meet the criteria when attempting to reclaim VAT:

  • Necessary domestic aids. Examples include eating and drinking aids and mobility aids.
  • Walk-in baths.
  • Shower/commode chairs.
  • Lifting seats and specified chairs for the physically disabled.
  • Hoists and lifters designed for invalids. These include stair lifts.
  • Braille books for the blind.
  • Communication aids for those unable to speak.

Reclaiming VAT is only eligible if the disability products, or daily living aids, are bought and used by that sole person with a disability. This means that schools, hospitals and hotels etc. do not meet these criteria. VAT refunds are not allowed on services for people with disabilities or rented aids and appliances. The criteria does not include products that are hired or rented.

If a person buys the product for a loved one, the Revenue can contact that person and request proof that the product is used solely by that select person with a disability. It may also be required that a person provides medical evidence of their disability when claiming for VAT relief.

Please note the decision to refund VAT is made at the descretion of the Irish revenue services and subject to applications for qualifying products and Custom Crutches cannot be held liable for unsuccessful VAT refund applications. 

VAT 61A form

The relevant claim form you need to fill out and send into Revenue when applying for VAT relief is called the VAT 61A form. For further information and to download the latest form VAT61A please visit Irish Revenue Services here: https://www.revenue.ie/en/vat/repayments-to-unregistered-persons/disabled-persons/reclaim-vat-aids-appliances.aspx