VAT relief for 'disabled' or 'chronically sick' people
If you order products that are eligible for VAT relief, then during the checkout process you will have the option to declare yourself eligible for that relief. At this point you can decide if you are eligible for VAT relief. It should be self-explanatory, however if you have any doubts about whether or not you qualify for the 0% VAT rate, then please Contact Us prior to purchase and we will be happy to advise.
All eligible products are clearly marked, and if one or more of the products you are purchasing is eligible for VAT relief and the recipient of the eligible goods has a 'chronic illness’ such as Obstructive Sleep Apnoea and will be using the goods for their personal or domestic use, then VAT can be charged at 0%. A simple tick declaration during the checkout is all that is required.
VAT relief is available to residents of all European Union member states except the Republic of Ireland where VAT rules do not permit relief for CPAP products; VAT must therefore be applied at the standard rate of 23% on all deliveries to addresses in the Republic of Ireland.
Up until the declaration, the website will presume that VAT is to be charged at 20% (for example, at the Shopping Basket stage all orders will show 20% VAT being applied). Rest assured that this will be easily changed to 0% on eligible products during the checkout process, provided you declare that you qualify for relief as explained.
The checkout declaration is as follows:
Dear Customer, one or more of the products you are purchasing may be eligible for VAT relief (0% rated) if: the recipient of the eligible goods has a 'chronic illness’ such as Obstructive Sleep Apnoea and will be using the goods for their personal or domestic use. (For more information see HMRC VAT Notice 701/7).
Tick the box below to claim VAT relief with a simple declaration. If you do not tick the box, VAT will be applied at the standard rate.
This applies to all EU orders except deliveries to Ireland, which must have VAT added at the Irish standard rate.
UK companies must always pay UK standard VAT rates and leave the box unticked.
Intus Healthcare Ltd, of: 2 Walton Business Centre, 46 Terrace Road, Walton-on-Thames, KT12 2SD, UK declare that we are supplying the qualifying products you are purchasing, under the condition that the recipient is a disabled person (defined above) and is using them for their personal or domestic use.
I, (identified by my registered name and billing address), declare that the recipient of these goods has Obstructive Sleep Apnoea and is receiving the goods detailed in this order for their domestic or personal use and I therefore claim relief from VAT. By ticking the box below, I acknowledge that I am electronically signing this declaration as of the date of this order.
Please see 'Notice 701/7 VAT reliefs for disabled people' on the GOV.uk website for full details.