advice

zee_2

having had major sugery to my spine ,bought a orthapedic mattress as I needed a firm one , but now find could use some padding on top , I would like to buy a memory foam topper , for it and could just about afford it ,but is there any way to obtain one VAT free as is for medical use ?

JasonLVC

HMRC have published guidance on this :-

Notice 701/7 VAT Reliefs for disabled people

August 2002

10.1 Eligibility declaration by a disabled person. Please note there are penalties for making false declarations

3.2 Supplies to handicapped people. You can only zero rate supplies to handicapped people when: The person is 'chronically sick or disabled' - see sub-paragraph 3.2.1, and the goods and services are purchased or acquired for their personal or domestic use - see paragraph 3.5.

3.2.1 What does 'chronically sick or disabled' mean?

A person is 'chronically sick or disabled' if he/she is 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; with a condition which the medical profession treats as a chronic sickness, such as diabetes; or who is terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

If a parent, spouse or guardian acts on behalf of a 'chronically sick or disabled' person, your supply is treated as being made to that 'chronically sick or disabled' person.

3.2.2 Terminology

The term 'disabled' is used throughout this notice and means 'handicapped' or 'disabled or chronically sick'.



So the answer to your question is maybe. Depends how 'disabled' you are. if you just have a very bad back then I'd say probably not eligible. Perhaps if you could get a GP or the Dr who performed the operation to confirm your level of disability then that would be sufficient.

The supplier is the one who has to decide if they accept your request for zero rating or not. If they feel you are not eligible then you cannot argue it. However, if you order from some online suppliers they have a form you can download and send off and so they are more likely to accept your request as they haven't seen you in person, whereas a local store may feel uneasy giving you the zero rating if you walk in (if you know what I mean).

Tim_Deegan

zee wrote: »

having had major sugery to my spine ,bought a orthapedic mattress as I needed a firm one , but now find could use some padding on top , I would like to buy a memory foam topper , for it and could just about afford it ,but is there any way to obtain one VAT free as is for medical use ?

I know it is too late for you, but for anyone else who is considering buying a firm mattress because they have a bad back, they may find this useful:

When people were told to get a firm mattress for back support, this actually only applied to open coil sprung mattresses. This was because with open coil springs you are laying on a sprung platform where all the springs are joined together. This means that if the mattress was soft, then it would curve down in the middle towards the area where the most weight is applied, and this can curve the spine. However recent research has found that even with open coil sprung mattresses it is best not to go for the firmest option.

With pocket sprung mattresses the springs all work independently, and actually contour to the shape of your body. This helps to keep your spine in a neutral position. So for this reason with a pocket sprung mattress you can go for a firmness that you find comfortable, rather than thinking that you have to go for a firm one.



As for the VAT exemption, a rough guide to get an idea if you are entitled would be that if you are entitled to claim DLA with an injury or illness that could be helped by the product you are buying.

There are too many retailers who tell people that they are VAT exempt just because they may have a bit of back ache. They are wrongly using the exemption as a sales promotion, and could drop you in it with Customs & Excise.

JasonLVC

Tim_Deegan wrote: »

There are too many retailers who tell people that they are VAT exempt just because they may have a bit of back ache. They are wrongly using the exemption as a sales promotion, and could drop you in it with Customs & Excise.

If the customer lies and says they are eligiblew when they are not, the supplier still takes the risk. The legislation states the supplier must make adequate checks and retain such evidence on file in order to justify any zero rating.

if the evidence is not there or is just a slip of paper, then HMRC can (and have done) demanded the VAT from the supplier. The supplier may then in turn approach the customer for the VAt but the customer is under no legal obligation to do so.

The supplier would have to take the customer to court and prove the customer deliberatly made a false statement (and proving mens rea in court is a real task as supplier would have to prove the customer set out to pretend - in reality, the supplier will have pushed the zero rating advert so much, the court would never agree the customer is at fault). The outcome would be the customer gets the item VAT free, the supplier is 'stiffed' (pun intended) with a VAt bill he has to pay himself.

Tim_Deegan

JasonLVC wrote: »

If the customer lies and says they are eligiblew when they are not, the supplier still takes the risk. The legislation states the supplier must make adequate checks and retain such evidence on file in order to justify any zero rating.

if the evidence is not there or is just a slip of paper, then HMRC can (and have done) demanded the VAT from the supplier. The supplier may then in turn approach the customer for the VAt but the customer is under no legal obligation to do so.

The supplier would have to take the customer to court and prove the customer deliberatly made a false statement (and proving mens rea in court is a real task as supplier would have to prove the customer set out to pretend - in reality, the supplier will have pushed the zero rating advert so much, the court would never agree the customer is at fault). The outcome would be the customer gets the item VAT free, the supplier is 'stiffed' (pun intended) with a VAt bill he has to pay himself.

Thanks for that detailed legal explaination.

Couldn't a dodgy retailer just say that the customer lied, and pass the blame on?

JasonLVC

Tim_Deegan wrote: »

Thanks for that detailed legal explaination.

Couldn't a dodgy retailer just say that the customer lied, and pass the blame on?

Oh, retailers try to pass it on all the time but the law is clear, the supplier is responsible for charging VAT - if they forget to or don't charge or don't keep correct evidence, HMRC will not care.

I've just dealt with a business who builds extensions and they did one for a disabled person paid for via a council grant. Council said it was a VAT free supply, builder zero rated. Guess what?. HMRC did an inspection and wanted £8.5k from the supplier and they cannot go to the council or the old lady for the cash unless they sue either one of them. They did politely ask the Council who politely declined to pay - I suppose if the retailer has enough checks/evidence to show they tried hard then HMRC may allow it.

Last year the UK Paralympic team were jailed for a VAT scam, they bought Ferrari's at zero rate (as disabled people can get them zero rated if they adapted to your disabilty), so they'd get the dealer to fit a knob to the steering wheel or a block to the pedals to reach them...and then quickly sold them on at a huge profit. Dealer was in on it, tried the whole "they were disabled" argument but HMRC felt the dealer should have been cautious when the same guy was buying a car every month from them!.

Tim_Deegan

JasonLVC wrote: »

Oh, retailers try to pass it on all the time but the law is clear, the supplier is responsible for charging VAT - if they forget to or don't charge or don't keep correct evidence, HMRC will not care.

I've just dealt with a business who builds extensions and they did one for a disabled person paid for via a council grant. Council said it was a VAT free supply, builder zero rated. Guess what?. HMRC did an inspection and wanted £8.5k from the supplier and they cannot go to the council or the old lady for the cash unless they sue either one of them. They did politely ask the Council who politely declined to pay - I suppose if the retailer has enough checks/evidence to show they tried hard then HMRC may allow it.

Last year the UK Paralympic team were jailed for a VAT scam, they bought Ferrari's at zero rate (as disabled people can get them zero rated if they adapted to your disabilty), so they'd get the dealer to fit a knob to the steering wheel or a block to the pedals to reach them...and then quickly sold them on at a huge profit. Dealer was in on it, tried the whole "they were disabled" argument but HMRC felt the dealer should have been cautious when the same guy was buying a car every month from them!.

So are you saying that if someone is given the chance by the retailer then they should go for it because there will probably be no come back on them?

Paparika

aww you can have mine if you like, managed to buy a brand new bed in jan this year, and the mattress is way to firm for me.

i am looking at a topper for my bed, but all i am seeing in my price range at the mo is the one inch ones, my mum has the toppers on her bed and she suggeted that it should be more than one inch for comfort.

Tim_Deegan

Paparika wrote: »

aww you can have mine if you like, managed to buy a brand new bed in jan this year, and the mattress is way to firm for me.

i am looking at a topper for my bed, but all i am seeing in my price range at the mo is the one inch ones, my mum has the toppers on her bed and she suggeted that it should be more than one inch for comfort.

I've replied to an almost identical post in another thread recently.

Good quality memory foam won't actually soften the feel of the mattress. It is high density, and all it will do is mould to your body giving you even support without pressure points.

If you want something to soften the feel of your marttress you need something that is soft and springy. So I would suggest a layer of reflex foam.

Many markets have a stall that sells upholstery reflex foam, and this would probably be cheaper than buying a reflex foam topper, and as long as you bought the right density would make the mattress feel softer.

It is allways worth buying mattresses from sellers who give a satisfaction guarantee, so that you could have exchanged it for a softer one.