This notice explains:
It’s been rewritten to improve readability.
There are now links to customer helpsheets and separate links to eligibility declarations.
HM Revenue and Customs (HMRC) has added information about the reduced rate for certain mobility products.
HMRC has clarified the information about what goods and services are eligible for relief.
This notice and others mentioned are available on GOV.UK.
You should read this notice if you supply:
VAT law refers to people who are ‘handicapped’ and to certain goods designed for severe ‘abnormality’ and for ‘invalids’. HMRC accepts that these terms aren’t now generally used and can sometimes cause offence. HMRC use them in this notice only where it’s essential to accurately reflect the wording of the law.
The VAT Act 1994:
Supplies of goods and services are only zero rated when all of the following conditions are met:
No. Zero rating works by the supplier not charging VAT.
If you charge VAT incorrectly, please make an adjustment to your VAT records and refund the VAT to your customer. Further details of how this is done are in VAT Notice 700/45: how to correct VAT errors and make adjustments or claims.
HMRC can’t make refunds directly to your customers.
You, the supplier, are responsible for making sure that all the conditions for zero rating are met.
You may not know whether the equipment or appliance is designed solely for use by disabled persons and eligible for VAT relief. In such cases, it may help if you get written confirmation of the designer’s intention or the design specification of the product from the manufacturer.
HMRC won’t ordinarily provide binding VAT rulings to a retailer or distributor on the eligibility of specific items for VAT relief. See paragraph 4.5.3.
No. The information below provides a summary of the goods and services that can be zero rated and where in this notice the details can be found:
VAT reliefs for disabled people aren’t means-tested. They’re not dependent on the benefits a disabled person may or may not get and a person doesn’t have to be registered disabled in order to qualify. You can only zero rate supplies to:
As a supplier you should take reasonable steps to check that your customer is eligible to receive your goods or services at the zero rate.
You can only zero rate supplies to handicapped people when:
A person is ‘chronically sick or disabled’ if he/she is a person with a:
It doesn’t include an elderly person who’s not disabled or chronically sick or any person who’s 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.
HMRC can’t offer any specific advice about whether or not any particular individual customer is chronically sick or disabled. See paragraph 3.6 and paragraph 3.9 for further information about customer eligibility.
The term ‘disabled’ is used throughout this notice and means ‘handicapped’ or ‘disabled or chronically sick’.
You can’t 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 only 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 3.4.
There are certain other circumstances when supplies of goods listed at paragraph 2.4 will qualify for VAT relief – see VAT Notice 701/1: charities and VAT Notice 701/6: charity funded equipment for medical, veterinary etc uses.
Charities are non-profit distributing bodies established to advance education, advance religion, relieve poverty, sickness or infirmity or carry out certain other activities beneficial to the community.
For tax purposes, HMRC accepts that bodies have charitable status when they’re registered with the Charity Commission, or are recognised as a charity by HMRC. Not all non-profit making organisations are charities. Charities claiming VAT relief can demonstrate ‘charitable status’ with their Charity Commission registration number or with HMRC’s letter confirming charitable status. Charities that are not registered with the Charity Commission or don’t have HMRC’s letter should contact us to apply for recognition. Find out how to apply in the charities and tax guidance.
Further information on VAT reliefs available for charities is contained in VAT Notice 701/1: charities.
‘Domestic or personal use’ means that the supply is needed specifically for the use of a disabled individual or series of disabled individuals.
The following are excluded from the term ‘domestic or personal use’, and not eligible for VAT relief:
As a general rule, yes.
There are, however, special rules that apply to supplies of certain types of equipment paid for or arranged by the National Health Service (NHS), non-charitable hospitals or certain other non-charitable institutions that provide nursing or residential care. For further information on these rules please see VAT Notice 701/31 Health and care institutions.
HMRC doesn’t supply an ‘exemption certificate’ to the customer for this purpose. However, HMRC recommends that you get a written declaration from each customer confirming that the person is entitled to VAT relief. This should contain sufficient information to demonstrate that a customer fulfils all the criteria for eligibility. HMRC can’t say whether a person is chronically sick or disabled.
The declaration should be separate, or clearly distinguishable from, any order form or invoice against which the goods or services are supplied.
A customer signing an order shouldn’t automatically be signing a declaration of eligibility for VAT relief.
There’s a suggested template declaration form that may be copied or otherwise reproduced by you or the customer.
There’s no need to get such a declaration from a disabled customer who’s purchasing eligible goods or services funded by the Disabled Student’s Allowance (DSA). This is because only eligible persons are entitled to DSA. Please retain evidence that the goods or services were funded by DSA.
It may not always be possible for a disabled person to sign a declaration, for example, if the person is a child or can’t write. In such cases, the signature of a parent, guardian, doctor or another responsible person is acceptable on the declaration.
Yes. You can accept electronic declarations received, for example over the internet or by fax. Not all electronic declarations will have the means to incorporate a signature. In these circumstances it’s important that you retain evidence of the origin of the document, such as the email message incorporating the sender’s address.
As with paper declarations electronic ones should be distinguishable from an order form or invoice. Please retain these records for the same period as your general VAT accounts and records, and if held electronically, please check they’re capable of being produced in hard copy.
A declaration is only a statement that your customer is entitled to receive zero-rated goods and services and what he will use them for. It doesn’t mean that the goods and services themselves fulfil all the conditions for zero rating.
You can ask for further evidence of eligibility to support your customer’s declaration. If you believe an eligibility declaration to be inaccurate or untrue, please don’t zero rate your supply. You should also take care that procedures, forms and literature don’t encourage or lead customers to make such a declaration. There are penalties for knowingly accepting false declarations and for fraudulent evasion of VAT.
Information on adapted motor vehicles for disabled wheelchair users is available in our Helpsheet VAT1616.
A medical or surgical appliance is a device or piece of equipment that’s designed solely for the relief of a severe abnormality or a severe injury.
Examples of severe abnormalities or severe injuries include amputation, rheumatoid or severe osteo-arthritis, severe disfigurement, congenital deformities, organic nervous diseases, learning disabilities and blindness.
Examples of zero-rated appliances include:
Examples of goods that aren’t zero rated include:
You can zero rate the supply of a medical or surgical appliance to a disabled person as described in paragraph 3.1 only if they’re sold without the need for the disabled person to attend a hospital, nursing home or similar institution for their fitting.
This means that you should charge the standard rate of VAT on the supply to a disabled person of any of the goods listed in paragraph 4.2.2 if a disabled person needs to attend a hospital, nursing home or similar institution for their fitting.
You can zero rate the supply to an eligible person as explained in paragraph 3.1 of:
You can zero rate the supply to an eligible customer as explained in paragraph 3.1 of a boat which is designed or prior to supply or import is substantially and permanently adapted, for use by disabled persons or to carry disabled persons. To qualify for relief, a boat should include all or most of the following features:
If the boat doesn’t meet the above conditions, it may still qualify for VAT zero rating under a separate relief see VAT Notice 744C: ships, aircraft and associated services or VAT Notice 701/20: caravans and houseboats.
You can zero rate the supply to an eligible customer as explained in paragraph 3.1 of any other equipment and appliances that have been designed solely for use by disabled people.
Equipment or appliances designed for general use or designed for use by disabled and able-bodied people alike won’t qualify for VAT relief.
However, equipment which has been designed solely for use by disabled people will remain eligible for relief even if it’s available to be purchased by people who don’t have a disability although you can only zero rate supplies which are made to eligible customers as explained in paragraph 3.1.
It isn’t sufficient to qualify for relief that the general or standard equipment or appliance:
For example, general purpose equipment such as most computer hardware, air conditioning, orthopaedic beds, or reclining chairs may benefit a disabled person, but can’t be zero rated because they’re not designed solely for disabled people.
This means the original intention of the designer was to produce equipment or an appliance designed solely to meet the needs of persons with one or more disabilities.
The product will only satisfy this condition if its design succeeds in actually meeting the needs of disabled persons.
There are a number of conditions which may, but don’t invariably result in disability – such as:
Equipment which meets the needs of people with such a condition will only qualify for zero rating if designed solely for the purpose of meeting the needs of disabled sufferers of the condition.
It’s only the designer or manufacturer of the goods who’s able to determine whether the goods are designed solely for use by a disabled person. They’ll need to retain evidence which demonstrates the purpose for which they were designed and that the goods in question fulfil the conditions for relief. This evidence may include records from the design period on:
If you’re not the designer or manufacturer and you think that the equipment or appliances you’re selling have been designed solely for use by a disabled person, you should ask the manufacturer whether this is in fact the case. The manufacturer’s advertising literature will sometimes contain a statement that the equipment has been designed solely for use by disabled people.
If the VAT liability of a product is still unclear, the manufacturer should send details as outlined above to the Disabled VAT Reliefs Team for advice on whether the product satisfies the full conditions for relief.
Eligible incontinence products, for retail sale to disabled people, are zero rated on the shelf. In practice, this means that individual customers don’t need to provide a written declaration to the retailer confirming they’re eligible for VAT relief.
Supplies of eligible incontinence products over the internet or by mail order also qualify for VAT relief providing they’re made to disabled people.
HMRC will expect retailers, internet and mail order suppliers to have a signed declaration, or other supporting evidence that the supply is to a disabled person for customers who buy more than:
You’re expected to get a signed declaration or other evidence from your customer confirming that the products are being purchased by a disabled person for his or her personal or domestic use.
Suppliers can also zero rate the supplies of incontinence products made to charitable institutions. However, the relief doesn’t apply to any supplies made to or for the NHS or non-charitable nursing homes and hospitals or other similar institutions.
If you’ve identified your customer as a non-charitable institution all supplies of incontinence products are standard rated regardless of the amount of the order.
The above items are specifically excluded from this relief by law.
Computer devices and systems are increasingly being used as aids to disability. Most are general use products which may be useful for disabled people but are designed to be used by disabled and non-disabled people alike including laptops, tablets and eReaders. Such products can’t be bought VAT free even if they’re sold with certain applications that may assist disabled people such as voice recognition. This is because the equipment hasn’t been designed solely for use by disabled people. Only those products which have been designed solely for use by a disabled person are eligible to be supplied at the zero rate.
You can zero rate the supply to an eligible customer as explained in paragraph 3.1 of hearing aids designed for the auditory training of deaf children. These are usually elaborate and expensive audio training systems used by teachers, parents and guardians to give deaf children with little residual hearing at least the possibility of acquiring adequate speech. This equipment consists of an earpiece receiver worn by the child, linked by wire, radio or induction loop to a microphone transmitter worn by the teacher, parent or guardian. This arrangement permits direct communication without distortion or interference from other noise.
Although standard hearing aids are excluded from relief, see paragraph 4.5.5, certain specialist equipment designed for people with severely defective hearing which don’t constitute ‘hearing aid’ as the term is generally used may be zero rated. These include:
Corrective spectacles and contact lenses aren’t relieved from VAT. However you may zero rate the supply to an eligible customer as defined in paragraph 3.1, of other types of low vision aids. This equipment tends to fall into 2 categories:
You can zero rate parts and accessories which you supply to an eligible customer as defined in paragraph 3.1. This is provided that the parts and accessories were designed solely for use in or with goods which themselves qualify for VAT relief as described elsewhere in this section.
‘Parts’ means integral components without which the equipment is incomplete.
‘Accessories’ means optional extras which can be used to improve the operation of the equipment, or enable it to be used, or to be used to better affect, in particular circumstances.
VAT relief doesn’t apply to the separate supply of general use items such as standard batteries, even if these were purchased to be used within an item which is eligible for VAT relief such as a mobility scooter. However, if the batteries were solely designed to operate within the eligible item, they would be eligible for relief such as batteries designed solely to be used with electric wheelchairs or mobility scooters. See paragraph 5.5.
These are invalid carriages, which may or may not be mechanically propelled, and are constructed for the carriage of disabled persons suffering from physical disability.
Mobility scooters fall within 3 categories:
As classes 1 and 2 mobility scooters aren’t intended or adapted for use on the road, they’re goods of a kind described in paragraph 2.4. You can, therefore zero rate the supplies of classes 1 and 2 mobility scooters when supplied to eligible customers as described in paragraph 3.1.
As class 3 mobility scooters are normally intended or adapted for use on the road, they don’t qualify as invalid carriages for the purpose of VAT relief. However, you can zero rate a class 3 mobility scooter that’s designed solely for use by disabled persons, see paragraph 4.5.
Golf buggies are not eligible for relief.
A hydrotherapy pool which incorporates certain features can be zero rated if it’s supplied to an eligible customer as explained in paragraph 3.1 for their personal use.
When determining the liability of a hydrotherapy pool, you’ll need to differentiate between the features the pool incorporates at the time of supply and any subsequent services of adaptation. For example the installation of a fixed hoist provided after the initial supply of the pool will have no bearing on the liability of the hydrotherapy pool itself. The liability will be based upon the bespoke pool supplied and not further adaptations made.
An eligible hydrotherapy pool will be significantly different from a normal pool, hot tub or spa and will typically include all or most of the following features at the time of installation:
Swimming and other bathing pools or general spa baths or hot tubs that aren’t designed solely for disabled people don’t qualify for zero rating unless they’re installed as part of eligible building work as explained in paragraph 6.3.
You can zero rate a supply on hire or lease to an eligible customer of any goods described as eligible for VAT relief in paragraphs 4.2 – 4.11.
Examples of services of installation which can be zero rated when supplied to an eligible customer include:
You may zero rate the supply to an eligible person of your services of repairing or maintaining any of the goods specified in Section 4 of this notice.
Warranty offers protection for an uncertain event and is a means of making up for the loss suffered as a result of an uncertain event.
Customers may often be offered a guarantee or warranty against faults to products. This is normally applied automatically to supplies of goods at no extra cost to the purchaser for a 12-month period so there’s no VAT implication in this case.
Customers may also be given the option of extending the warranty for a further period of 1 to 5 years in respect of goods supplied to them. The extended warranties cover faults to the products that may develop after the initial warranty period. There’s normally a charge for extended warranties and this may be offered at the point of sale or at a later date.
Suppliers should consider what is being supplied, whether or not the guarantee or warranty is written under contracts of insurance. If it’s written under contracts of insurance, the supply is an exempt insurance service and can’t be zero rated under these reliefs. See VAT Notice 701/36: insurance.
A payment for the right to a service that may or may not be needed isn’t a supply of repair or maintenance. The customer is paying in advance to guard against loss that may or may not occur.
However, if there’s a clause which provides for the regular servicing of an eligible product during the period of the extended warranty, then HMRC will consider whether it constitutes a supply of maintenance.
You can zero rate the service of adapting any general purpose goods so that those goods suit the condition of a disabled person, provided that the supply is to a:
This relief applies only to the service of adaptation. The goods being adapted won’t qualify for relief. A typical example is the replacement of a manual garage door with a door which has been automated due to a person’s disability. The replacement garage door itself isn’t eligible for relief but any separate service of making the door automated to meet the needs of a person’s disability is eligible for zero rating.
Where you supply the goods yourself and have adapted them prior to the supply, you should apportion the value of the supply between the cost of the un-adapted standard-rated goods and the cost of the zero-rated service of adaptation. You’ll find further information concerning the apportionment of supplies between standard and zero-rated elements in VAT Notice 700: the VAT guide.
Excluding the goods being adapted, you can zero rate any goods that you necessarily supply in the course of a supply of adaptation or repair and maintenance, where these services qualify for VAT relief as explained in paragraph 5.2 and paragraph 5.4 above.
For example, a general purpose battery may be zero rated when supplied as part of a wider service of repair and maintenance of a zero-rated mobility scooter. However, zero rating won’t apply when a general purpose battery is simply supplied to a disabled person. In such circumstances, the main supply isn’t one of repair and maintenance but a supply of a standard-rated product.
Certain building work is zero rated in its own right whether or not the buildings include special features that can be used by disabled people, for example the construction of new dwellings. You’ll find further information on general rules relating to the VAT liability of building work in VAT Notice 708: buildings and construction.
If you supply services of construction or building services that would usually be standard rated, this section explains the circumstances in which you may zero rate your supplies.
You may zero rate the service of constructing a ramp or widening an existing doorway or passage but not the construction of a new doorway or passage, provided the work is done to help a disabled person gain access to, or move about within the building and in the case of a:
Construction of a ramp doesn’t include the lowering of a doorway threshold or the construction of a vehicle driveway.
Widening a passage includes the widening of an existing:
Widening a doorway doesn’t include replacing a window with a new doorway.
You can zero rate the services of providing, extending or adapting a bathroom, washroom or lavatory provided the work is necessary to suit the condition of a disabled person and:
Zero rating applies even if the residential home or the other buildings mentioned aren’t managed or used by the charity to which you make your supply. Note, however, that many residential homes aren’t operated by charities and not all housing associations are charities.
In the case of eligible building work supplied to charitable housing associations, you should be able to demonstrate that the work is being carried out to suit the condition of a disabled individual and arrange for the completion of a declaration in respect of each disabled person. Declarations that cover work for more than one disabled person aren’t acceptable.
For the purposes of this relief:
Services to a charity of providing, extending or adapting a washroom or lavatory, but not a bathroom, can be zero rated provided the:
You may zero rate services you necessarily have to perform in the installation or repair and maintenance of a lift provided that you make the supply to a disabled person or to a charity, and in the case of:
Where building work described as eligible for VAT relief in paragraph 6.2, paragraph 6.3, paragraph 6.4 and paragraph 6.5 above needs preparation and necessary restoration work, you can also zero rate your supply of these services.
For example, with the widening of an existing doorway for an eligible customer, you can zero rate the removal of bricks and mortar, the supply and fit of a wider door, the installation of a new frame and surround and the restoration of the immediate decor.
Similarly if you’ve provided, extended or adapted a bathroom, washroom or lavatory and supplied this service to an eligible person, you can also zero rate other work essential to providing those facilities such as installation of porcelain goods. This may also include the preparation of footings, including ground levelling, work linked to providing water, gas, electricity and drainage as necessary and the restoration of the immediate decor, including retiling.
Only building alterations described above qualify for relief under the terms of this notice. Other services you may perform, for example, the installation of central heating boilers, replacement windows or doors or the provision, extension or adaptation of bedrooms, dining, living or utility rooms, offices, kitchens or carer’s rooms aren’t zero rated, even if the work you perform is to suit the needs of a disabled person. However, individual items of equipment which you may supply together with services necessarily performed in the course of installation may qualify for zero rating as explained in Section 2, Section 4 and Section 5 of this notice.
Services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity even when supplied in connection with a supply of qualifying building services are standard rated unless supplied as part of a single ‘design and build’ type arrangement. See VAT Notice 708: buildings and construction for further details.
Subsequent work of repair or maintenance in areas where eligible building work was previously carried out isn’t eligible for relief unless the work involves goods which are eligible for relief in their own right. For example the retiling of a bathroom which was originally provided at zero rate isn’t eligible for relief but the subsequent repair or replacement of an eligible sanitary device, as per paragraph 4.3, is eligible for relief.
Charities may be entitled to VAT zero rating on construction services covered by other provisions. You will find out more about this in VAT Notice 708: buildings and construction.
If you’re VAT registered and you supply goods such as building materials in connection with your supply of the services described in paragraph 6.2, paragraph 6.3, paragraph 6.4 and paragraph 6.5, you may zero rate those goods provided that the construction services in question are properly eligible for zero rating.
When the relevant building materials or other goods are purchased by a disabled person or charity themselves for use by their professional building contractor, a builders’ merchant or similar can zero rate their supply of the goods only if they’re satisfied that the actual building work will qualify for zero rating and can demonstrate that subsequently to visiting officers. You may wish to ask your customer to obtain a written ‘statement of works’ from the builder for this purpose.
When the materials are bought by a disabled person or charity in connection with building works which will be performed by a friend, neighbour or family member for free, or in a DIY capacity by the disabled person or charity themselves, the supply of the materials isn’t eligible for the relief. This is because there is no subsequent supply of zero-rated construction services to which these materials can be ‘connected’.
A disabled person may qualify for a Disabled Facilities Grant towards the cost of providing adaptations and facilities in their private residence to enable them to continue living there. Their local council may pay the grant:
If the grant is paid to you as the contractor, you should make sure that the invoice clearly states that the work was done for the individual disabled person to whom the grant was awarded.
If a disabled person dies before the building work is completed, the supply can still be zero rated provided you’re satisfied that the person for whom the qualifying building alterations were being undertaken was an eligible person. You should also be satisfied that the work was required in relation to a building that the person had occupied as their private residence.
You can zero rate the supply of an emergency alarm call system designed to be capable of operation by a disabled person. A qualifying system will enable that person to call for help in case of illness, injury or similar emergency to either a specified person or a control centre. The supply of a qualifying system will be eligible for zero rating if it’s made to a:
Any services performed by a control centre in receiving and responding to calls received from such an alarm system are also zero rated, provided that they’re supplied to an eligible customer as explained above.
You can’t, however, zero rate the supply of ordinary telephones, internal communication systems, intruder alarms which activate bells, lights or sirens, CCTV systems; or the services of installing ordinary telephone lines, regardless of to whom the supply is made.
This is defined in law as a person who or a centre that:
VAT relief also applies to any services of repair and maintenance carried out to any items which qualify for VAT relief under paragraph 7.1.
VAT due on the importation of eligible goods from a place outside the member states of the EU will be relieved under the same conditions as the VAT on supplies made in this country. Eligible customers – see paragraph 3.1, should make a declaration in the form and lodge it, before the import takes place, with the import entry declaration made to Customs at the port, airport or postal depot of importation.
The importation of goods by a supplier doesn’t qualify for relief in this way. VAT is payable by the supplier at importation, and may be claimed as input tax, subject to the normal rules outlined in VAT Notice 700: the VAT guide.
Most imports attract Customs Duty. However in certain circumstances this charge is relieved for disabled people. For details on duty relief for goods for blind and other disabled people – see Notice 371: importing goods for disabled people free of duty and VAT.
As explained in VAT Notice 725: the single market, a VAT-registered person needs to account for acquisition tax on certain supplies of goods acquired from another EU member state. A VAT-registered charity which is eligible to buy certain goods at the zero rate as explained elsewhere in this notice, can account for tax at the zero rate on its acquisition of such goods.
Persons who aren’t VAT registered don’t have this facility. If they buy goods in another member state, they may need to pay tax on those goods in that member state at the prevailing rate. This tax can’t be refunded in the UK. Each member state has its own rules about the extent of VAT relief on goods for disabled persons and the reliefs set out in this notice won’t apply to supplies made in other EU member states.
Where goods are sent by a supplier in another member state to someone in the UK who isn’t VAT registered, special ‘distance selling’ rules apply and the VAT treatment will vary according to the circumstances.
For further information see VAT Notice 725: the single market.
You can supply goods or services to disabled people from other countries under the conditions set out in this notice.
If you supply goods which don’t qualify for this VAT relief, you may still be able to zero rate the supply, subject to certain conditions under the Retail Export Scheme see VAT Notice 704: VAT retail exports. This scheme applies to retailers who are exporting the goods to a place outside the EU. VAT’s due on all other retail sales of standard-rated goods which don’t qualify for relief under this notice or as a retail export.
For exports of any goods as freight, see VAT Notice 703: export of goods from the UK.
You can find out about disability benefits and other help available for disabled people from:
Certain mobility aids installed in the home of a person aged 60 or over are subject to reduced rate VAT.
The reduced rate of VAT applies to your customer if they’re aged 60 or over and have a qualifying mobility aid supplied and installed in their own home, or a home shared with friends and relations.
They don’t have to order and pay for the supply and installation personally, it can be ordered and paid for by someone else, or a charity, a local authority, housing association or any other organisation. However, they can’t benefit from the reduced rate if they’re having the work done in a residential home or similar establishment – it has to be in a private home.
Eligible customers will be aged 60 or over at the time when the supply and installation takes place. The reduced rate doesn’t apply if you’re simply supplying an eligible item – you have to both supply and install it to apply the reduction.
You’ll apply a reduced rate of VAT on the supply and installation of these items:
Repairs of those goods once they’ve been installed aren’t eligible for relief and the above mobility aids can only be reduced rated if they’re supplied by the installer.
The reduced rate doesn’t apply to general adaptations carried out in the home of a person over 60, such as widening passageways or building extensions.
Your customer will need to show that they do qualify. See paragraph 3.6 for more information about declarations. Your customer should give you a written declaration like the one below. This declaration should be separate from any invoice, order or other paperwork.
Declaration: Mobility aids for older people
I ……………………………………………………. (full name)
of ………………………………………………………………………………………. (the address where the installation is taking place)
declare that I am 60 or over and that this supply and installation qualifies for the reduced rate of VAT in accordance with the Value Added Tax (Reduced Rate) Order 2007.
If your customer can’t physically complete and sign the declaration, then a declaration by a relative, partner or other responsible person is acceptable.
Your Charter explains what you can expect from HMRC and what they can expect from you.
If you have any comments or suggestions to make about this notice, please contact HMRC.
If you have a general VAT query then please contact the VAT Helpline.
If you’re unhappy with HMRC’s service, please contact the person or office you have been dealing with. They’ll try to put things right. If you’re still unhappy, they’ll tell you how to complain.
You can find information on making a complaint in our guidance, Complain to HM Revenue and Customs.
HMRC is a Data Controller under the Data Protection Act 1998. They hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
HMRC may get information about you from others, or they may give information to them. If they do, it will only be as the law permits to:
HMRC may check information they receive about you with what’s already in their records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. HMRC won’t give information to anyone outside HMRC unless the law permits us to do so. For more information go to the Data Protection Act.