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VAT Exemption

Whether you are eligible for VAT exemption will be determined by the regulations from Her Majesty’s Revenue and Customs.

HMRC states that “Customers with a physical or mental impairment which has a long-term and substantial adverse effect upon their ability to carry out everyday activities” will be eligible for zero-rated VAT providing that the goods are for their personal or domestic use and the goods and services are eligible to be supplied at the zero rate. Low vision aids are included in the outline given under:

Technical aids for reading and writing, which are designed exclusively for visually impaired people, for example, video magnification equipment capable of magnifying text and images.

It is a criminal offence to claim VAT exemption if you are not eligible.

Find out more about VAT Exemption by clicking on this link: Who Can Claim VAT Exemption?

If you would like to discuss this further then please contact us on 01775 711 977. 

Last Updated: August 05, 2013