You qualify for VAT relief if you have a disability or long-term illness (please note the definitions of these terms below) and you’re buying the product for your own personal or domestic use. You don’t have to buy the goods yourself. If your family member, carer, guardian or spouse buys the goods or services for you, then you won’t be charged VAT.

For VAT purposes, you have a disability or long-term illness if you meet any of the following criteria:

• You have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
• You have a condition that the medical profession treats as a long-term illness, such as diabetes or heart disease.
• You are terminally ill.

If you are in any doubt as to whether you are eligible to receive our goods or services zero-rated for VAT, please consult HMRC.