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Tax Exemption

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact the HMRC National Advice Service on 0300 123 1073 before signing the declaration.

For more information visit the HMRC Website.

Who is eligible for zero rate VAT?

VAT reliefs for disabled people are not means-tested. They are not dependent on the benefits a disabled person may or may not get and a person does not have to be registered disabled in order to qualify.

Your eligibility for zero rate VAT is dependent on these factors:

• You are a UK resident.
• The goods are for domestic and personal use specifically for a disabled individual.
• Your hearing aid impairment has a long-term and substantial adverse effect on your ability to carry our everyday activities.

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