VAT and Disability

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thebullsback
thebullsback Posts: 550 Forumite
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in Cutting tax
You are eligible for UK VAT Exemption if you are a chronically sick or a disabled individual and the products are for your own personal use,
Saw this while doing online search for a new bed.
My wife is a Blue Badge holder.
Question is does this make her meet the VAT Exemption rule?
Keep in your thoughts the poor Beasts of burden around the World and curse All who do them harm.

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  • antrobus
    antrobus Posts: 17,386 Forumite
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    thebullsback wrote: »
    ....
    My wife is a Blue Badge holder.
    Question is does this make her meet the VAT Exemption rule?

    On its own, no. She needs to be chronically sick or disabled.

    What HMRC means by ‘chronically sick or disabled’
    For VAT purposes, you’re chronically sick or disabled if you have:

    a physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
    a condition that the medical profession treats as a chronic sickness (that’s a long term health condition)

    For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

    You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you whether or not you’re disabled or chronically sick. If you’re not sure whether your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.

    https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability#what-hmrc-means-by-chronically-sick-or-disabled
  • 00ec25
    00ec25 Posts: 9,123 Forumite
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    antrobus wrote: »
    On its own, no. She needs to be chronically sick or disabled.

    What HMRC means by ‘chronically sick or disabled’
    For VAT purposes, you’re chronically sick or disabled if you have:

    a physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
    a condition that the medical profession treats as a chronic sickness (that’s a long term health condition)

    For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

    You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you whether or not you’re disabled or chronically sick. If you’re not sure whether your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.

    https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability#what-hmrc-means-by-chronically-sick-or-disabled
    lol, OP has not reappeared so i'd removed my reply

    whilst i note your use of "on its own", the reality is to get a BB you do need to be "disabled" in the sense in which HMRC will accept it. Since they very carefully spell out that there is no definitive definition of "disabled" for tax purposes

    the question to my mind is more to do with will the "bed" meet the more exacting requirements that do precisely define what sort of bed can be zero rated
  • antrobus
    antrobus Posts: 17,386 Forumite
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    00ec25 wrote: »
    ...
    whilst i note your use of "on its own", the reality is to get a BB you do need to be "disabled" in the sense in which HMRC will accept it.

    No, that's not the way it works. In order to get VAT relief you have to sign a declaration specifying your 'disability or chronic sickness'. Stating 'I have a Blue Badge' won't cut it. You have to say what you've got.
    00ec25 wrote: »
    ...
    Since they very carefully spell out that there is no definitive definition of "disabled" for tax purposes

    The link above has a clear definition of ‘chronically sick or disabled’. What HMRC state is that they can't tell you whether or not you’re disabled or chronically sick. That's a doctor's job.
    00ec25 wrote: »
    ...
    the question to my mind is more to do with will the "bed" meet the more exacting requirements that do precisely define what sort of bed can be zero rated

    The supplier has normally already decided which goods are eligible. The right sort of bed will already be offered with a VAT free option. You simply have to complete the declaration to qualify.

    I don't think anybody ever 'audits' the declaration. Most of the stuff it applies to is the kind of stuff that only the chronically sick or disabled would want to buy in the first place.:)
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