Products which are specifically designed to be used to relieve the symptoms of a chronic illness or disability qualify for VAT exemption under the VAT Act 1994 – these are clearly indicated.
VAT Relief is available to certain individuals on selected products supplied by Halton Stairlifts Ltd VAT Relief is available when:
The person is “chronically sick or disabled” and The goods and services are purchased or acquired for their personal or domestic use A person is “chronically sick or disabled if he/she is a person:
With a physical or mental impairment which has long term and substantial adverse effect upon his/her ability to carry out everyday activities; With a condition which the medical profession treats as chronic sickness, such as diabetes, arthritis; or Registered disabled; 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 you are not sure if you qualify, please ask your medical advisor, as we are not able to give medical opinions.
NOTE – By completing our on-line VAT Relief form you must agree to these terms and conditions and that you are claiming relief from Value Added Tax under Group 12 of Schedule 8 to the Value Added Tax Act of 1994. For further information please click this link VAT Relief – Notice 701/7
Once we have received your VAT Relief declaration we will register it on your account and it will remain active for three years.
* VAT Relief is controlled by HM revenue and customs and applies only to those products designed to be used to relieve the symptoms of a chronic illness or disability.