VAT Exemption for the Disabled

VAT Exemption for the Disabled

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Hi,

My company sells products to people with a disability, so under Notice 701/7 VAT reliefs for disabled people they do not have to pay VAT on eligible goods they purchase from us.

We are currently in the process of developing our web site to make it more internationally friendly and are unable to find any information on if people outside of the UK but in the EU are able to claim the same VAT relief as UK customers?

Any information would be greatly appreciated.

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chips_at_mattersey
By Les Howard
18th Nov 2015 10:33

Products to disabled persons

Some products are zero rated in their own right, since they are designed for use by persons who are disabled; and the only test is that the recipient is eligible. You will therefore need to obtain suitable evidence from the purchaser.

Where products are designed to be installed in the person's home, then the rules are quite different, as the Place of Supply rules come into play.

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Replying to Matrix:
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By RTShort
18th Nov 2015 12:59

So regardless of where they are purchasing the goods from (E.g France) as long as the product is eligible and they are registered as disabled they can claim VAT relief from us? 

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