To help disabled people afford essential items that assist with their living, HMRC allow people with long term illnesses or disabilities, to purchase some items without paying VAT. This is often referred to as ‘VAT relief or exemption’.
The guidance on VAT relief states that the ‘law does not allow the supply to elderly people unless they are also disabled’. To qualify for ‘VAT relief’, you have to have a long term illness, have a disability and/or a chronic illness.
The following list is not exhaustive, but provides examples of the conditions that are classed as chronic and/or a long term illness:
Alongside these, you will also qualify if you meet any of the following conditions:
To qualify you need to purchase the product for your own personal use or domestic use, however a family member, carer or guardian can purchase it on your behalf. If you qualify for the exemption then you won’t be charged VAT.
If you are unsure if you qualify, please speak to your GP.
To find out more on VAT relief, please visit the HMRC website.
Stroke of luck
“I pressed my Careline button as I had had a fall and didn’t know what to do. I must admit I was quite rude to Christine, who answered my call, as I didn’t want to go hospital but, having spoken with my neighbour and asking her to check if my face was drooping and if I could move my arms, she insisted on calling an ambulance. It turns out I had suffered a stroke and went on to stay in hospital for 3 weeks. Thank you for acting so efficiently.”
‘Magic button’ to the rescue!
“Just two days after joining up to CarelineSOS, I had a fall at home (breaking my femur, needing a plate and screw). I was wondering what on Earth I was going to do when I remembered my magic button – oh the relief! – I had my family with me in minutes. Much nicer than sitting on the floor all night, so thank you Careline”
Quick-thinking CarelineSOS call-handler scares off burglar
In October 2018, call-handler Kevin responded to an alarm activation from an address in Billericay, Essex, where the resident was scared by a man trying to forcefully gain entry to his home. Raising his voice through the speaker on the Home Unit, Kevin addressed the would-be burglar, telling him that police were on their way. The man fled the scene and the resident was left unhurt, if rather shaken, by the incident.