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VAT Policy

VAT relief guidance

If you are deaf or hard of hearing you may be eligible for VAT relief on selected items for sale in our shop. (E.g. personal listeners, alerting devices and tinnitus relaxers). 

Throughout our shop you will find products that are priced inclusive of VAT (inc VAT) and exclusive of VAT (exc VAT). Where exemption is possible this is highlighted by showing the price of a product with and without VAT. Where only an inclusive price is detailed, no VAT relief is available.  

As per VAT Notice 701/7 published by HM Customs & Excise, certain specialised goods and services needed by disabled people may be zero-rated for VAT when purchased by a disabled person for domestic or personal use, or by charities who provide care and facilities for disabled persons. 

To qualify for VAT exemption you must be diagnosed as having a hearing loss by a suitably qualified health professional, such as your GP or audiologist. Please note, that there is no requirement for you to be registered as disabled. There is no need to register with HM Revenue and Customs. 

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.

To benefit, simply 'Add to Basket' and chose 'I don't pay VAT'. You will then be asked to describe the medical condition you or the person you are purchasing for has (e.g. Hearing). Please note: The VAT exemption will also apply to any other eligible products you add to basket within the same transaction. 

Who can claim relief from VAT? 

If you are disabled or have a chronic medical condition, you are eligible to claim relief from VAT. A person is ‘chronically sick or disabled’ if he/she is a person with a: 

  • Physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities. 

  • Condition which the medical profession treats as a chronic sickness, such as diabetes; or who is terminally ill. 

The goods are for domestic and personal use. ‘Domestic or personal’ use means that the supply must be made available specifically for the use of an eligible individual. (Excluded from the terms ‘domestic’ or ‘personal’, and not eligible for VAT relief, include goods and services used for business purposes for instance). 

This does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as a broken limb. 

If you are ineligible, you must select the full VAT product price in your order.  

Can I claim VAT Relief on behalf of someone else?

Yes, however the person that you are claiming on behalf of must be disabled or have a chronic medical condition in accordance with the guidance notes available on the HM Revenue and Customs website. 

There are several penalties for making false declarations.

If you are in any doubt as to whether you are eligible to receive goods or services exempt from VAT, you should seek advice from your local VAT office before signing the declaration at the basket stage of your purchase.

A detailed explanation of the rules surrounding who is eligible to claim relief from VAT is available from the HM Revenue and Customs website. The document is entitled VAT Reliefs For Disabled People. The reference for this document is Notice 701/7 (August 2002). To go directly to this page to view the detailed guidelines, please click here. 

As a supplier we MUST have confirmed proof from you that you are eligible for this concession. If you select payment of the lower zero rated price on a potentially eligible product and do not supply us with the required declaration, your order WILL be delayed until we either receive the declaration or balance of funds.

Once we have confirmation of your eligibility for this concession we will store your declaration on file for future potential VAT inspection.

Can’t find the answer to your question here? Please contact our shop team for further information by emailing warehouse@hearingdogs.org.uk or calling 01844 348188. Please note: Our telephone support line is open Monday-Friday from 10am until 3pm.