with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities.The product must be being purchased for someone who is chronically ill or disabled.Ī person is ‘chronically sick or disabled’ if he/she is a person: The goods and services are eligible to be supplied at the zero rateĪ more detailed explanation of each of these conditions is given below, but you should visit the HM Revenue and Customs Website to fully understand the conditions.The goods are for the personal or domestic use of the customer.The customer is eligible to purchase supplies at the zero rate.Products a can only be exempt from VAT when all the following conditions are met: HM Revenue and Customs sets out the conditions when equipment for disabled people might be free of VAT and how to claim exemption from paying VAT on these products. Some of the products which can be purchased from the Hcsuk website are available for an eligible person to purchase without paying VAT on them. Cling Film, Foil, Greaseproof Paper Refills and DispensersĬonditions for VAT relief for disabled people.Dignified Dining Solutions Product Codes and Price List.Managing Dysphagia (Swallowing Difficulties).Solutions to Help Overcome Motor Difficulties.Independent Eating and Drinking Solutions.Improved Meal Presentation for Pureed Diets.

Blue aprons