Did you know that you can have the VAT refunded (or even exclude VAT from the original purchase price through some retailers) when you buy Disability Aids or Adaptations?
You won’t be charged VAT (or can claim a refund of the VAT, if charged at the point of purchase) on products designed or adapted for your own personal or domestic use (or for your child, to assist with their disability).
Many online retailers, such as Sensory Direct and Spacekraft allow you to submit a VAT exemption form prior to purchase, while others such as Amazon include VAT in the purchase price and encourage you to reclaim this as a refund.
Children with Autism (and other neurological disorders) qualify for VAT exemption on products and services which are specifically designed to help with their disability.
The type of products which qualify under this rule might include:
- Weighted blankets, vests and lap pads
- Sensory dens
- Body Sox (stretch suits)
- Physio balls
- Chewy and fidget toys
To name a few...
Products which are designed for use by the general public do not qualify for VAT exemption, even if they are for the sole use of your autistic child. Unfortunately this means that we can't buy iPads, car seats or visual timetables without the VAT as they may be used by those without a disability.
How to buy products or services without VAT for your child
First, you will need to make sure the product you wish to purchase is exempt from VAT when purchased for the sole use of your autistic child, and that the retailer is VAT registered.
Most specialist stores will include information on their website and individual product pages which specify that they can process orders which are exempt from VAT, and which products qualify under this rule.
If you are buying from Amazon, take a look on the product page for a section which looks like this:
...which usually means that you can receive a refund on the VAT after purchase (see below for details of how to do this with Amazon).
When you buy a zero-rated product or service, you may have to sign a form declaring that you have a chronic illness or disability and what it is. You must also declare that the product or service is for your own 'personal or domestic use'. The supplier should have copies of this form. If you can't sign the written declaration yourself, the signature of your parent, guardian, doctor or another responsible person is acceptable on the declaration.
Some suppliers allow you to submit the form "electronically". This means that you can fill in the form online and tick a box to declare that this is for personal use (or for the use of your "disabled", autistic child). Here's an example of such a form on the Spacekraft website.
Other retailers require that you print ans physically sign the form, to be returned either by post or by email as a scanned PDF. Check the terms and conditions of the website you purchase from for full details.
How to get VAT refunds when buying Disability Aids from Amazon
We know many parents like to shop on Amazon for the appealing prices and convenience of delivery. As mentioned earlier, Amazon do refund VAT on qualifying products after the purchase has been made for those who return a VAT exemption form to declare their disability.
Unfortunately it's a little more complicated to get your refund from Amazon, so we got in touch to ask for specifics. Here's the lowdown of what we were able to find out:
Amazon can't hold records of VAT exemption for future purchases - you will need to submit a declaration each time you make a purchase for qualifying products.
The best way to make a declaration is to complete, print and sign a copy of this form (an example sent by Amazon's representative). Copy and paste this text into your preferred word processing software, deleting sections and completing details as appropriate:
Customer
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 our National Advice Service on 0845 010 9000 before signing the declaration.
I (full name) ............................................................ ..................
of (address) ............................................................ ..................
............................................................ .............................. ........
declare that:
* I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
* I am receiving from: (name and address of supplier)
* the following goods which are being supplied to me for domestic or my personal use:
(description of goods)
* the following services to adapt goods to suit my condition:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to my private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
and I claim relief from value added tax.
............................................................ .................... (Signature)
............................................................ ............................ (Date)
Supplier
I (full name) ............................................................ ......................
of (address) ............................................................ ......................
............................................................ .............................. ............
am supplying to the person named above:
* the following goods:
(description of goods)
* the following services of adapting goods:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to a private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
for the personal use of the disabled person.
............................................................ .................... (Signature)
............................................................ ............................ (Date)
*Delete words that are not applicable
You can then scan and send this as a PDF by email to b2b-refund@amazon.co.uk or by post to:
Amazon Customer Services
Waverley Gate
2-4 Waterloo Place
Edinburgh, Midlothian EH1 3EG
United Kingdom
We would advise you to include your Amazon username and order number with correspondence to make sure the refund is delivered to your Amazon account.
Once received, Amazon will process this declaration and issue a refund of the VAT you have paid on the relevant product(s).
More information about VAT exemption
The Gov.uk website provides detailed information about VAT relief for disabled people, including details of qualifying goods and a sample declaration form.
If you have any queries about whether or not a particular product qualifies for VAT relief, we recommend getting in touch with HMRC to confirm.
We hope this article has been helpful for you! If you have any experiences of VAT exemption on products for your children or would like to share information for our parents, please feel free to leave a comment or join the conversation on our Facebook page.
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