VAT Exemption Form

Client Declaration for VAT Exemption

Only use this form if you are eligible for VAT exemption.

If you have a long-term illness or you’re disabled, you may be eligible to claim VAT relief on the cost of certain services and products. You do not have to be registered disabled, but you will need to declare that you qualify as chronically sick or disabled under the relevant criteria. This is a requirement from HM Revenue and Customs to exempt you from VAT.

To qualify as chronically sick or disabled, you must meet one or more of the following conditions:

• You have a physical or mental impairment which has a long-term and substantial effect on your ability to carry out everyday activities.
• You have a condition that the medical profession treats as a chronic sickness (e.g., diabetes, arthritis).
• You have a terminal illness.

You will not qualify for VAT relief if:

• You are only temporarily disabled or incapacitated, such as recovering from a broken leg.
• You are elderly but do not have a diagnosed chronic illness or a disability as described above.

If you are in doubt about whether you qualify for VAT relief, please contact the HMRC Helpline on 0300 123 1073.