VAT question.

schrodie

unforeseen wrote: »

Doesn't it fall foul of unless the model you are buying is specifically designed for the disabled.
A riser-recliner bought from the likes of SCS etc wouldn't meet the requirements.

Just my thoughts.

A riser-recliner is specifically designed to meet the needs of a disabled person. This is unlike a recliner which isn't, also the supplier is immaterial.

McKneff

As above, there is no such thing as a disability register.

Richie-from-the-Boro

unforeseen wrote: »

Doesn't it fall foul of unless the model you are buying is specifically designed for the disabled.
A riser-recliner bought from the likes of SCS etc wouldn't meet the requirements.

Just my thoughts.

The seller [not the buyer] has to meet a 'reasonable test' of URL="https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-and-older-people"]701/7[/URL making sure that the customer is eligible for reduced or zero-rate VAT, and they should be able to prove this from their records on behalf of the HMRC. A standard recliner might warrant a different further inquiry whereas a riser recliner probably would not, the customer self-declaration would be sufficient. In the real world although the seller is responsible, the form the buyer is required to complete is often a joke .. .. until the VATman catches up with them.

mrcol1000

I use:

http://www.betterlifehealthcare.com/ (part of Lloyds Pharmacy)

and

http://www.careco.co.uk/ (they have plenty of recliners with VAT relief)

They give you the option of buying VAT free by declaring your disability meets requirements.

HMRC do check up on this as I know of a company that was claiming the VAT relief and keeping it for themselves and got prosecuted for it.