VAT Exemption Guidance

Certain individuals may qualify for VAT exemption when purchasing telecare alarms in the UK. VAT exemption is applicable to individuals who have a chronic illness or disability that requires regular medication or significant support.

Determining if someone is eligible for VAT exemption involves considering the following factors:

  • Chronic Illness or Disability: The individual must have a chronic illness or disability that meets the criteria set by HM Revenue & Customs (HMRC). This includes conditions that significantly impact their daily life and require ongoing medical attention, support, or assistance.
  • Medication Dependency: If the person requires regular medication to manage their condition, it can be an indicator of their eligibility for VAT exemption. This includes conditions where medication is necessary to maintain their health or alleviate symptoms.
  • Registered Disabled: Being registered as disabled with the relevant authorities, such as receiving Disability Living Allowance (DLA) or Personal Independence Payment (PIP), can also contribute to VAT exemption eligibility.

 

The following examples are conditions that could potentially make someone eligible for VAT exemption, but it is not exhaustive:

• Chronic heart conditions or cardiovascular disorders
• Respiratory conditions, such as chronic obstructive pulmonary disease (COPD) or asthma
• Neurological disorders, including Parkinson’s disease, multiple sclerosis (MS), or epilepsy
• Physical disabilities, such as mobility impairment or paralysis
• Mental health conditions, including severe anxiety disorders, depression, or schizophrenia
• Chronic pain conditions, such as fibromyalgia or arthritis
• Visual impairments, including registered blindness or severe visual impairment
• Hearing impairments, including severe deafness or hearing loss

The following list includes some additional examples of conditions that may be considered for VAT exemption:

• Alzheimer’s disease
• Parkinson’s disease
• Multiple sclerosis (MS)
• Diabetes
• Epilepsy
• Arthritis
• Chronic obstructive pulmonary disease (COPD)
• Chronic kidney disease
• Visual impairments (e.g., blindness)
• Hearing impairments (e.g., deafness)
• Cerebral palsy
• Muscular dystrophy
• Fibromyalgia
• Chronic pain conditions
• Mental health conditions (e.g., depression, anxiety disorders)
• Autism spectrum disorders
• Intellectual disabilities
• Stroke survivors
• Cancer patients undergoing treatment
• HIV/AIDS
• Crohn’s disease
• Ulcerative colitis
• Rheumatoid arthritis
• Chronic heart conditions
• Lupus
• Motor neurone disease
• Chronic migraines
• Spinal cord injuries
• Osteoporosis
• Sickle cell disease 

Please note that this is not an exhaustive list. It is important to note that eligibility for VAT exemption is determined on an individual basis and depends on specific circumstances. It is advisable to consult with a healthcare professional or refer to HMRC guidelines for detailed information on VAT exemption eligibility criteria and the necessary steps to claim VAT exemption for telecare alarms.

Please note that this information is provided as a general guide and does not constitute legal or financial advice.

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