Do you qualify for VAT exemption?

Many of the products on this site can be bought without having to pay the VAT. All products listed include VAT with the exception of Disposable Pants and Pads which are Zero Rated for VAT. 

PLEASE NOTE: VAT exempt products are items that have been specifically manufactured to cater for an individual with a disability or condition. 

This means that not all products will be relieved from VAT. However, products that are eligible for VAT relief are clearly labelled. 

You can qualify for VAT relief if you are chronically sick, disabled or have a condition which is listed below and are purchasing the goods for your own use and they are relevant to your disability.

You may not have to pay VAT on our independent living products. If you are chronically ill or disabled and the independent living product is for your personal use, or if you are buying the product for someone who fits that description, then you do not have to pay VAT on that product. If that is the case, you should tick the box, VAT exemption. We will ask you to confirm this in writing when you receive your order.You will need to sign and return the below form :

Failure to do so may mean you would be liable to pay VAT at 20% on each item. 

Go-active leisure ltd
Unit F
Dutch Nursery
West Street
Coggeshall Essex
CO6 1NT

Phone 01376 561312

Email: sales@goactivemobility.co.uk

Web: www. goactivemobility.co.uk

Local rate : 0800 3345140

VAT Registration Number UK GB 853 6994 73

Customer:

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Customs & Excise Notice 701/7 ‘VAT reliefs for disabled people’ or contact the C&E National Advice Service on 0845 010 9000 before signing this declaration

 

I (full name) …………………………………………………………………………………………………….

 

Of (address) …………………………………………………………………………….

 ………………………………………………………………………………………………………

 

Post Code………………………………        Telephone No………………….

 

Declare that:

 I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition)

 ……………………………………………………………………….

 

And that

 

I am receiving from Go-active leisure of the above address, the following goods which are being supplied to me for domestic or my personal use:
 

(Description of goods)……………………………………………. …………………….   …………………………………………………..………………………….

 

And I claim relief from value added tax.

 ……..………………….…………………………………………………………………………….(Signature)

 ………………………………………………………………………………………(Date)

 N.B. There are severe penalties for making false declarations

Supplier

We, Go-active leisure ltd, Unit F Dutch Nursery West Street
Coggeshall Essex ,CO6 1NT
 are supplying to the person named above the following goods;

 ……………………………………………….……………………………………………………………….

 

For the personal use of the disabled person.

 

………..……..…………………………………………………………………………………….(Signature)

What is VAT Exemption?

VAT EXEMPTION CUSTOMER ELIGIBILITY
EXTRACTS from HMRC Reference: Notice 701/7 (August 2002)
 •  3. Customer eligibility
 •  3.1 Who can purchase zero-rated goods and services?
The zero-rating of goods and services for disabled people depends in part upon the status of the recipient - see paragraph 2.1. You can only zero rate supplies to:
handicapped people - see paragraph 3.2;
charities - see paragraph 3.3; and
certain eligible bodies - see paragraph 3.4.
As a supplier you must take reasonable steps to check that your customer is eligible to receive your goods or services at the zero rate.

 •  3.2 Supplies to handicapped people
You can only zero rate supplies to handicapped people when:
the person is 'chronically sick or disabled' - see sub-paragraph 3.2.1, and
the goods and services are purchased or acquired for their personal or domestic use - see paragraph 3.5.

 •  3.2.1 What does 'chronically sick or disabled' mean?
A person is 'chronically sick or disabled' if he/she is a person:
with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
with a condition which the medical profession treats as a chronic sickness, such as diabetes; 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 a parent, spouse or guardian acts on behalf of a 'chronically sick or disabled' person, your supply is treated as being made to that 'chronically sick or disabled' person.

 •  3.2.2 Terminology
The term 'disabled' is used throughout this notice and means 'handicapped' or 'disabled or chronically sick'.

 •  3.3 Supplies to charities
You cannot zero rate all of the goods and services listed at paragraph 2.4 to all charities. You should, therefore, take extra care in checking that a charity is eligible for VAT relief before zero-rating your supply.

Supplies of goods listed at paragraph 2.4 to charities will qualify for VAT relief where the goods are made available by the charity to a disabled person for their personal or domestic use - see paragraph 3.5.

There are certain other circumstances when supplies of goods listed at paragraph 2.4 will qualify for VAT relief - see Notice 701/1 Charities and Notice 701/6 Charity funded equipment for medical, veterinary etc uses.

 •  3.3.1 What is a charity?
Bodies in England and Wales have charitable status when they are registered, excepted or exempted from registration with the Charity Commission, or bodies anywhere in the United Kingdom which are treated by the Inland Revenue as charitable. Not all non-profit making organisations are charities.

There is no distinction for VAT purposes between those charities registered with the Charity Commission and those that are not required to register. However, unregistered charities claiming zero-rating may need to demonstrate that they have 'charitable status'. This may be achieved from their written constitution or by the recognition of their charitable status by the Inland Revenue.

Further information on VAT reliefs available for charities is contained in Notice 701/1 Charities.

 •  3.4 Supplies to eligible bodies
Supplies purchased by certain healthcare bodies and hospitals with charitable funds may qualify to be zero-rated under separate rules. For more information see VAT Notice 701/6 Charity funded equipment for medical, veterinary etc uses.

 •  3.5 What does for 'domestic or personal' use mean?
'Domestic or personal' use means that the supply must be made available specifically for the use of an eligible individual (or series of eligible individuals).

Excluded from the terms 'personal' or 'domestic', and not eligible for VAT relief are:
goods and services used for business purposes;
supplies made widely available for a whole group of people to use as they wish. For example, a stair lift in a charity building for the use or convenience of all chronically sick or disabled persons who might use the building would not qualify for relief. This is because the charity is making the lift available for the general use of all those people who might require it, rather than for the personal use of specified individuals;
goods and services supplied to:
- an in patient or resident of a hospital or nursing home;
- any person attending the premises of a hospital or nursing home for care or treatment; and
- any other person or commercial establishment where the goods are for use by, or in connection with, either of the above, where the items are intended for use in the care or treatment provided in the hospital or nursing home. For more information see Notice 701/31 Health and Care institutions.

 •  3.6 Can anyone pay for the eligible goods and services?
As a general rule, yes. There are, however, special rules that apply to supplies of certain types of equipment paid for or arranged at the behest of the National Health Service, hospitals or certain other institutions that provide nursing or residential care. For further information on these rules please see Notice 701/31 Health and Care institutions.


 •  3.8 What if a customer is unable to make a written declaration?
It may not always be possible for a disabled person to sign a declaration (for example, if the person is a child or unable to write). In such cases, the signature of a parent, guardian, doctor or another responsible person is acceptable on the declaration.