Your browser isn't supported
It looks like you're using an old web browser. To get the most out of the site and to ensure guides display correctly, we suggest upgrading your browser now. Download the latest:

Welcome to the MSE Forums

We're home to a fantastic community of MoneySavers but anyone can post. Please exercise caution & report spam, illegal, offensive or libellous posts/messages: click "report" or email forumteam@.

Search
  • FIRST POST
    • thebullsback
    • By thebullsback 10th Nov 18, 3:52 PM
    • 382Posts
    • 38Thanks
    thebullsback
    VAT and Disability
    • #1
    • 10th Nov 18, 3:52 PM
    VAT and Disability 10th Nov 18 at 3:52 PM
    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.
Page 1
    • antrobus
    • By antrobus 12th Nov 18, 7:47 PM
    • 16,200 Posts
    • 23,068 Thanks
    antrobus
    • #2
    • 12th Nov 18, 7:47 PM
    • #2
    • 12th Nov 18, 7:47 PM
    ....
    My wife is a Blue Badge holder.
    Question is does this make her meet the VAT Exemption rule?
    Originally posted by thebullsback
    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
    • By 00ec25 12th Nov 18, 8:00 PM
    • 7,189 Posts
    • 6,886 Thanks
    00ec25
    • #3
    • 12th Nov 18, 8:00 PM
    • #3
    • 12th Nov 18, 8:00 PM
    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
    Originally posted by antrobus
    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
    • By antrobus 13th Nov 18, 6:39 PM
    • 16,200 Posts
    • 23,068 Thanks
    antrobus
    • #4
    • 13th Nov 18, 6:39 PM
    • #4
    • 13th Nov 18, 6:39 PM
    ...
    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.
    Originally posted by 00ec25
    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.

    ...
    Since they very carefully spell out that there is no definitive definition of "disabled" for tax purposes
    Originally posted by 00ec25
    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.

    ...
    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
    Originally posted by 00ec25
    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.
Welcome to our new Forum!

Our aim is to save you money quickly and easily. We hope you like it!

Forum Team Contact us

Live Stats

153Posts Today

1,435Users online

Martin's Twitter
  • I've just heard about the 8 month pregnant woman shot through the stomach by a crossbow. Its both evil and medie? https://t.co/hQTOxWiXhj

  • Major new guide... Brexit, what it means for you and your finances: M mortgages, savings, flights, consumer rights? https://t.co/SXCMG2qXwX

  • Have you haggled on the high street in the last year? If so who with and did you succeed? Please vote in this week? https://t.co/fdzmmFfA4u

  • Follow Martin