Visit Our Christmas Shop    Free Delivery on all order    VAT relief available    Riser Recliners at discounted Prices    Sports Wheelchairs from only £450

Why Buy From Us? | My Account | View Basket

FREEPHONE: 0800 1075 122
9am - 4pm Mon-Sat & Sun 1 - 4pm GMT
Share:
Product Categories

Bestsellers Bestsellers
Bariatric Extra Wide 4 Wheel Rollator Bariatric Extra Wide 4...
Our Price: £149.00
Banburgh Self Propelled Wheelchair Banburgh Self Propelled...
Our Price: £88.99
Kubex Solo Walk in Bath: Easy Access Bathing Kubex Solo Walk in Bath:...
Our Price: £995.00
Canterbury II Self Propelled Wheelchair Canterbury II Self...
Our Price: £129.00
Hercules Extra Wide Bariatric Wheelchair Hercules Extra Wide...
Our Price: £249.00
Banburgh Attendant Wheelchair with brakes Banburgh Attendant...
Our Price: £89.99


FREE UK Mainland Delivery

VAT Exemption Information


All you need to know

Who can claim VAT Exemption Relief on purchases?

Eligible Individuals: If you are chronically sick or disabled and the products are for your personal use. 'Chronic' meaning lasting a long time.

Eligible Charities: Where the goods are made available by the charity to a disabled person for their personal or domestic use.

Full details can be found at the HM Revenue and Customs website under
'VAT relief for disabled people; HMRC Reference: Notice 701/7 (August 2002)' by clicking on the following link:

Notice 701/7 VAT relief's for disabled people or Or See Vat Exemption Customer Eligibility.
Customer eligibility HMRC Reference: Notice 701/7 (August 2002) is shown for your information.

Not all Products are eligible for VAT exemption relief

IF YOU ARE ELIGIBLE FOR VAT EXEMPTION RELIEF
  • You can buy most of the products in our on-line shop without having to pay VAT.
  • The Prices in brackets are inclusive VAT. Persons qualifying for VAT exemption MUST fill the VAT declaration form provided at the checkout before completing the order.
  • For products which do not illustrate prices in brackets, VAT exemption cannot be claimed by anyone.

IF YOU ARE NOT ELIGIBLE FOR VAT EXEMPTION RELIEF

  • We are obliged to charge you the full 20.0% VAT on the whole of your order.
  • For products which prices are displayed as single prices, the value of 20.0% has already been added into the price of these products and will be clearly broken down in the shopping basket and the checkout.

VAT Exemption Declaration Form

The government requires that you complete a VAT Exemption declaration form. If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult

HM Revenue and Customs Notice 701/7 VAT relief's for disabled people Notice 701/7 VAT relief's for disabled people

Or contact HM Revenue and Customs National Advice Service on 0845 010 9000 before signing the 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.

Ordering

Ordering online: A VAT Exemption declaration is included in your ordering process.
Ordering by Phone: Complete the form below and email it to us before you phone us to ORDER. Please Note: We cannot process your Phone Order until we receive your completed VAT Exemption Declaration Form.

Customer Eligibility

VAT EXEMPTION CUSTOMER ELIGIBILITY

EXTRACTS from HMRC Reference: Notice 701/7 (August 2002)

3. Customer eligibility

3.1 Who can purchase VAT-Exempt goods and services?


The VAT-exemption of goods and services for disabled people depends in part upon the status of the recipient - see paragraph 2.1. VAT exemption applies to the following persons:
Handicapped people - see paragraph 3.2;
Charities - see paragraph 3.3; and
Certain eligible bodies - see paragraph 3.4.

3.2 Supplies to handicapped people
You would not have to pay the VAT if you or the person you are buying the good for:
Is 'chronically sick (have a long-term illness) 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 relief's 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.

Your Cart Your Cart
Cart is empty

View Basket
Checkout
My Wish list
My Orders history
Bonuses


Customer Feedback Customer Feedback
""..... BRILLIANT!!!! I received the FOOTSTOOL WITH HANDRAIL today and is now all put together, very pleased.....especially with you! Your service has been second to none...."
M Jones, East Sussex.

More Testimonials >>
Customer Reviews >>


Help & Information Help & Information


Payments secured by sagepay

We accept: Delta, Visa, Visa Electron, Solo, Maestro & Master Cards

we accept PayPal Method of Payment

BHTA TSI CODE OF PRACTICE
Home | Product Map | Links | Terms of Use

Copyright © 2014 RDK Mobility
Tel.: 0800 1075 122 | E-mail: enquiries@rdkmobility.co.uk | Web: www.rdkmobility.co.uk
Acorn Stairlifts
We stock a large range of discount mobility products including a quality selection of:
Mobility Wheelchairs, Wheelchair ramps, Mobility Scooters & Accessories, Rollators & Tri Walkers, Disabled Clothing, Riser Recliners, Bathing, Showering, Toileting and General Aids, Continence Care, Orthopaedic, Bed & Accessories, Cushions & Pressure Relief, Specialist Footwear and Stairlifts.