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IN
BRIEF
VAT exemption applies to:
- Disabled or Chronically sick individuals buying
for Personal Use.
- Registered charities buying for the use of the
disabled person.
NOTE: the item
purchased must relate to the specific disability.
Seasonal Affective Disorder (SAD) and chronic pain are classified
as disabling.
Where required for treating SAD, lightboxes can be classified
as zero-rated if the appropriate form is signed.
(However Natural Alarm Clocks are not classified as treatments
and therefore VAT will be included in the final price of these.
Light boxes for acne, psoriasis are NOT zero-rated)
Claiming Exemption is easy
When placing an order you will have the option of choosing
VAT exemption or not.
If you choose the zero-rated option we will send you
a form which will need to be completed and returned
with 7 days otherwise you will be charged VAT at the appropriate
rate.
Exemption is activated by signing and returning the
form we have sent you.
No other proof is required, but fraudulent claims could be
checked and could constitute an offence. This form can be
signed by the person themselves, a guardian, a carer, a parent
or a representative.
An example of a fraudulent claim might be for example if a
lightbox was purchased as a colour lamp for art work- this
would not be a zero-rated supply.
Items for use in an institution, or if you are re-selling
the goods are not eligible for zero-rating.
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