Personal alarms qualify as a VAT exempt product which means that as long as you meet the criteria set by Her Majesty’s Revenue and Customs (HMRC), you will not have to pay any VAT when you purchase one.
HMRC state that a product which has been “designed or adapted for a disability” qualifies for VAT exemption.
For customers, HMRC have given some criteria which must be met in order for a personal alarm to be ordered VAT free. This criteria says that the customer must have a long-term illness, a terminal illness or a disability in order to qualify.
The World Health Organisation states that a long-term or chronic illness is one that lasts longer than three months.
Examples of these conditions include:
- Heart Disease
- Cystic Fibrosis
- Parkinson’s Disease
- Chronic Bronchitis
- Motor Neurone Disease
- Coronary Artery Disease
A long-term physical or mental impairment that has a negative impact on your day to day life also qualifies for the VAT exempt prices.
Examples would include:
HMRC state that an elderly person without a disability or illness – such as the ones mentioned above – do not qualify for VAT exemption. Being ‘elderly’ does not mean that a customer qualifies for VAT Exemption.
HMRC also say that somebody who is only temporarily disabled, for example somebody with a broken leg, does not qualify for VAT exemption.
What you need to do
When you order a personal alarm, either through the Lifeline24 website or over the phone, you will be asked whether or not you qualify for VAT exemption.
Once you have completed your order, you then need send Lifeline 24 confirmation in writing that you have qualified by filling out a VAT Relief form, either online via our Welcome email or by post.
For further information please give us a call on 0800 999 0400.