*VAT exclusive prices relate to individuals who are VAT exempt - they make up over 90% of our customers. Users qualify for VAT relief if they can state that they have a long-term physical or mental impairment including, but not limited to: Hypertension (high blood pressure), arthritis, dementia, COPD, epilepsy, hearing impairment, visual impairment, walking difficulty, a terminal illness and many more. You can find out more by clicking here. If you have no long-term health conditions, you must pay VAT at 20% as shown above.