VAT Exemptions

Are you exempt from paying VAT?

If you can declare that…

• You are ‘chronically sick or disabled’
• You are purchasing a Theraposture product to specifically assist with a disability
• The product is only for ‘personal or domestic use’

…then you do not need to pay 20% vat on top of the price you have been quoted.

Eligible products

As well as being adjustable, a qualifying bed must have other specific features that distinguish it from an ordinary bed. This is true of all Theraposture beds as they include specialist powered functionality and design attributes that provide enhanced independence at home for users with a disability.

With Theraposture adjustable chairs, VAT relief is also possible as they are clearly designed to help users move from a seated position to a standing position and vice versa. Powered chairs that only recline and do not include a lifting facility cannot be purchased VAT free.

Definitions

HMRC’s definition of ‘designed solely for disabled people’
This means that the original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disabilities – this is true of Theraposture products.

HMRC’s definition of ‘chronically sick or disabled’ for VAT purposes, you are chronically sick or disabled if you have:

• A physical or mental impairment which has a long term and substantial adverse effect upon your ability to carry out everyday activities
• A condition which the medical profession treats as a chronic sickness (that’s a long-term health condition)
• IMPORTANT – this definition does not include a person who is only temporarily disabled or incapacitated e.g. with a broken limb or someone who is elderly but is not chronically sick or disabled.

HMRC’s definition of ‘personal or domestic use’
This means that the goods are made available specifically for the use of an individual disabled person.
The following are not ‘personal’ or ‘domestic’ uses and do not qualify for VAT relief:

• Goods for care of a resident within a nursing or care home
• Goods used for business purposes
• Goods for an in-patient or out-patient of a hospital

How do I apply for a VAT free purchase from Theraposture?

Theraposture can help you apply for VAT relief. They can provide guidance and advice along with a VAT exemption form for you to complete. Once signed, you will have declared your eligibility ensuring you do not have to pay VAT on a Theraposture purchase.

When buying a Theraposture product and looking for VAT relief, you do need HMRC’s permission to declare that you are disabled or chronically sick. If you are not sure whether your condition means you are chronically sick or disabled, you may wish to consult your GP or another medical advisor.