VAT Exemption Declaration Form
1. Are You Eligible?
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If you are a parent or carer of a child who is chronically sick or disabled and purchasing, for domestic or personal use, products for them that are eligible for VAT relief, you will not need to pay VAT on those applicable products.
Chronically sick or disabled is defined as a person with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities; OR a person with a condition which the medical profession treats as a chronic sickness, such as autism. A statement of special educational needs or a diagnosis of a condition is not necessary.
Goods sold at 0% VAT can only be released if a declaration form has been completed.