VAT Exemption allows people who may need to purchase medical related products, due to 'chronic sickness or disability' exemption from paying Value Added Tax (VAT) on certain goods for the personal use of the individual buying the goods.
Most of the incontinence products on our website are classed as 'VAT exemption eligible' as long as those items are purchased for personal use or for use by a UK registered charity.
VAT exempt pricing rules allow for the sale incontinence products of a set amount without the requirement of completing a VAT declaration form.
The exemption form is a legal document where you state that you are eligible for VAT exemption on the eligible products. You will be asked to complete the form if you exceed the limits described below:
- 200 Disposable Pads
- 50 Washable pads
- 10 pairs of waterproof or leak-proof underwear
Products listed under the continence care section of our website are set as VAT exempt and will be marked with a VAT exempt icon below:
All orders are monitored and customers will only be asked to complete a VAT declaration form for incontinence products if buying in larger quantities. The form can be found here .
It is extremely important that customers are certain that they are eligible for VAT exemption before completing a declaration form. You do not need to be registered as disabled in order to qualify for VAT relief.
If incontinence care goods are not for the individual use of the buyer and are bought on behalf of another individual, customers must complete a VAT declaration form and should only complete the name and address fields if ordering on the behalf of an individual who is entitled to claim VAT relief.
We do not require any proof of disability/chronic illness for the recipient of the goods.
Section 39.2 of the VAT Act 1983 provides information for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief.
VAT declaration form and return it to:
The Quality Care Store, Proline Cymru, Unit D1, Ffordd y Parc, Parc Menai Business Parc, Bangor, Gwynedd, LL57 4BN or alternatively scan and email it to Sales@thequalitycarestore.co.uk
If you are buying on behalf of a registered charity, please contact us with your charity number and we will input this number into all future purchases.
If you are buying Incontinence products for any other business i.e a Care or Nursing home, then you will not be eligible for VAT exemption.
The form details will include your name, your address and a description of the disability/chronic illness of the person the product is for.
The completed VAT exemption declaration form is retained by the Quality Care Store for presentation to the VAT office only.
Other items we stock may not be VAT exempt and as such the UK VAT rate of 20% per purchase is applicable.
Details of the UK government VAT exemption rules can be found here: https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-and-older-people
Customers who we suspect may have given misleading or inaccurate information on a VAT Exemption Form, will be charged VAT.