VAT relief for disabled people
You should complete this declaration if you are 'chronically sick or disabled' and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.
You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.
A person is ‘chronically sick or disabled’ if he or she is a person:
- with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities
- with a condition which the medical profession treats as a chronic sickness
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
For more information on VAT exemption please read this.
VAT relief for disabled people
If you’re disabled or have a long-term illness, you may be eligible for VAT exemption on products designed or adapted for your own personal or domestic use. This applies to our range of adjustable beds.
If you are in any doubt as to whether you are eligible to receive goods and services zero rated for VAT, you should consult the National Advice Service on 0845 010 9000 before signing the declaration.
How to get the product VAT free
To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:
- you have a physical or mental impairment that affects your ability to carry out everyday activities, for example blindness
- you have a condition that’s treated as a chronic sickness, like diabetes
- you’re terminally ill
If you have one or more of these common eligible conditions then your purchase will qualify for VAT relief:
- Cardiovascular disease
- Heart disease
- Kidney disease
- Motor neuron disease
- Multiple sclerosis
- Parkinson's disease
- Physically disabled
- Terminally ill
The above list contains only a few examples of eligible conditions, there are of course many more. If you have more than one condition,
On all of the product pages for our adjustable beds there is a button that can be clicked to complete the form to claim VAT free prices.
Simply specify your primary condition when you complete the form on the product page before placing your order on our website or by phone.
You do not qualify if you’re elderly but able-bodied, or if you’re temporarily disabled - e.g. broken bone.
You’ll need to confirm in writing to us that you meet these conditions. We can then remove the VAT from your order.
Although no medical documentation is needed to place an order, from time to time, the HMRC may audit Made to Last's adjustable bed transactions that have had VAT relief applied. On the rare occasion that this happens they could select your transaction at random, you may be then asked to provide medical proof of your condition.
You may also want to check the government website regarding this legislation.
To claim your exemption simply complete the short form on the product page of the adjustable bed that you are interested in and you will then be able to complete your purchase at VAT free prices.
Alternatively you can download and then complete this PDF form and email it to us.