A VAT exemption form is a short written declaration you give to a UK supplier so they can sell you qualifying disability-related goods or services without adding the 20 percent VAT. You fill it in yourself, sign it, and hand it over at the point of purchase. It never goes to HMRC, no medical evidence is required, and the relief costs you nothing.1GOV.UK. Reliefs From VAT for Disabled and Older People (VAT Notice 701/7)
Who Can Use the Form
You can use a VAT exemption declaration if you meet the UK definition of chronically sick or disabled. That covers a physical or mental impairment with a long-term and substantial adverse effect on your ability to carry out everyday activities, a condition the medical profession treats as a chronic sickness such as diabetes, or a terminal illness.2GOV.UK. Financial Help if You’re Disabled: VAT Relief for Disabled People
The relief is not means-tested. Your income, benefits status, and whether you are formally registered as disabled do not matter. What does matter is that the goods are for your own domestic or personal use.
Two groups the form does not cover: elderly people who are not disabled, and people with temporary injuries such as a broken limb.1GOV.UK. Reliefs From VAT for Disabled and Older People (VAT Notice 701/7)
What the Form Covers
The declaration only works for goods and services designed or adapted for use in connection with a disability. HMRC’s VAT Notice 701/7 sets out what qualifies, and the list includes:
- Wheelchairs, mobility scooters, and adapted motor vehicles
- Stairlifts, hoists, ramps, accessible bathrooms, and widened doorways
- Specialist adjustable beds, sanitary devices, and surgical appliances
- Emergency alarm call systems
- Computer equipment designed solely for disabled people, or general computers sold with disability-specific assistive software
- Braille paper and low-vision aids (ordinary spectacles and contact lenses do not qualify)
- Repair, maintenance, hire, adaptation, and installation of any qualifying item
The test is whether the item itself was designed or adapted for disability use. A standard bed does not qualify; a specialist electrically adjustable bed with features that distinguish it from an ordinary bed does.3GOV.UK. Get VAT Relief on Certain Goods if You Have a Disability If you are unsure, ask the supplier whether they routinely zero-rate the item. They are the ones responsible for confirming the product qualifies.4GOV.UK. Declaration of Eligibility for VAT Relief (Disabled Person)
What to Write on the Form
You have two options: use the form the supplier gives you, or download HMRC’s template from GOV.UK. Either way, the four pieces of information you need to provide are the same:5GOV.UK. VAT Reliefs for Disabled People – Eligibility Declaration by a Disabled Person
- Your full legal name
- Your home address
- The nature of your disability or chronic sickness, in your own words. A short description is enough. “Motor neurone disease” or “registered blind” works; you do not need clinical detail or supporting records.
- A confirmation statement that you are receiving the goods or services for your domestic or personal use and are claiming relief from VAT
Sign and date it. If your disability prevents you from signing, a parent, guardian, or other representative can sign on your behalf, and their relationship to you should be noted on the form. One structural rule: the declaration has to be a separate document from the order form or invoice. Signing a purchase order does not count as signing a VAT declaration.
Giving the Form to the Supplier
Hand the completed declaration to the supplier when you buy. They keep the original in their records; nothing is sent to HMRC.4GOV.UK. Declaration of Eligibility for VAT Relief (Disabled Person) Once they accept it, the 20 percent VAT comes off your total. Check the receipt or invoice and confirm the VAT line reads zero.
Most specialist retailers that sell disability equipment online build the declaration into the checkout. You fill in the same fields on an electronic form before the site recalculates your total, and the supplier stores the record the same way they would a paper copy.
A supplier can refuse to accept a declaration. Usually the reason is not doubt about your disability but doubt about whether the product itself qualifies for zero-rating. HMRC holds the supplier responsible for verifying that the goods actually meet the legal definition, so if they are unsure, they will err on the side of charging VAT.4GOV.UK. Declaration of Eligibility for VAT Relief (Disabled Person)
Should You Keep a Copy
Suppliers are required to keep every VAT exemption declaration they receive for six years from the date it was issued.6HM Revenue & Customs. Compliance Handbook – Record Keeping: How Long Must Records Be Retained for: VAT: Determining the 6-Year Period As the buyer, you have no legal obligation to keep one, but it is worth doing. If HMRC audits the supplier and the original is lost or incomplete, they could be pursued for the uncollected VAT. Having your copy lets you produce a replacement quickly. Store it with the receipt showing the zero-rated price.
Incomplete declarations are the most common problem an HMRC inspector finds during a spot check. A blank disability description or a missing signature is usually what triggers a query, so read over the form before handing it in.
Penalties for a False Declaration
Providing an incorrect eligibility declaration to avoid paying VAT carries HMRC penalties, and where fraudulent intent can be established, criminal prosecution is possible.7GOV.UK. VAT Relief on Adapted Motor Vehicles for Disabled People and Charities (Notice 1002) Because no medical proof is required, the declaration carries real legal weight. Treat it as you would any sworn statement to a government authority.
If You Are in the United States
The United States does not use VAT. If you arrived here looking for a US equivalent, what you need is a sales tax exemption certificate from your state’s department of revenue. The mechanics are similar to the UK form in one respect: the buyer completes the certificate and gives it to the seller, who keeps it on file.
A typical state certificate asks for your name, address, sales tax identification number, the reason for the exemption, a description of the goods, and your signature. Common exempt categories are resellers buying inventory, tax-exempt nonprofits, and government entities. Twenty-four states participate in the Streamlined Sales and Use Tax Agreement, which allows a single standardized certificate to be used across all member states,8Streamlined Sales Tax Governing Board. Exemptions and the Multistate Tax Commission publishes a Uniform Sales and Use Tax Resale Certificate that many states accept for resale purchases.9Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate — Multijurisdictional Not every state accepts every multi-state form, so check your state’s revenue department before relying on one.
If you buy from the same vendor regularly, many states allow a blanket certificate that covers all future qualifying transactions with that seller until your information changes or the seller asks for an update.