What counts as a long-term illness or disability?
For VAT purposes, you have a disability or long-term illness if you meet any of the following conditions:
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 long-term illness, such as diabetes
You are terminally ill
So, you won't qualify if you're elderly but otherwise able-bodied, or if you're only temporarily disabled such as having a broken leg.
Which conditions are considered to be long-term illnesses?
You're eligible for the VAT relief if you have one of the following conditions:
- Cardiovascular Disease
- Heart Disease
- Kidney Disease
- Motor Neurone Disease
- Multiple Sclerosis
- Parkinson's Disease
- Physically Disabled
- Terminally Ill
This list covers just a few of the illnesses that are classed as a chronic or long term condition. If you are unsure if your condition is classed as a chronic illness, please consult your medical advisor.
I am registered as disabled. Does this mean I am automatically exempt from VAT?
No. There is no blanket exemption from VAT for disabled people.
What counts as personal or domestic use?
Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.
Also, the goods or services must be just for your own use - not for use by anyone else, or for use by a group of chronically sick or disabled people in general.