If you’re disabled or have a long-term illness, you may qualify for VAT Exemption. The link below offers guidance on who is eligible.
About VAT Exemption for DISABLED PERSONS
Quest 88 Limited supplies all quotations inclusive of VAT as a matter of course, however VAT
Exemption may apply for a disabled person or persons . (Please see http://customs.hmrc.gov.uk for
a full explanation)
If you, your child or organisation are eligible for VAT Exemption under HMRC guidelines, then we
require the following form to be completed; Part A for equipment supplied to named individuals,
Part B for an organisation.
Equipment for an organisation or individual funded from local authorities, NHS and Government,
either directly or indirectly, are not eligible for VAT Exemption.
Equipment funded for an individual or a group - by public fund raising or private purchase may be
eligible for VAT exemption under HMRC guidelines.
There is an unresolved issue over whether standard equipment (ie. not designed specifically for a
disabled person) yet which has been adapted is eligible for exemption for its full value, OR whether
if just the adaptation and the related labour element is eligible. If you are unsure then it is advisable
that clarification be sought from HMRC.
Make and submit your VAT Exemption Decalaration NOW