For VAT purposes, you’re chronically sick or disabled if you have a:

• physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
• condition that the medical profession treats as a chronic sickness (that’s a long term health condition)

For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

Eligibility declarations

To show that you’re entitled to buy the goods VAT-free, we ask for a simple form to be completed stating your eligibility. You can find this form by checking the Disability VAT Exemption box below your delivery information.