VAT Relief

We offer VAT relief on most of our items such as Riser Recliners, Adjustable Beds, Mobility Scooters, Wheelchairs If you are purchasing an item that can be used to help, assist or aid a long term medical condition such as Arthritis, Osteoporosis, Diabetes, Parkinson’s, C.O.P.D, or any other long term, chronic illness then you could be eligible for VAT Relief.  Unlike most other products, some of our items can be purchased without VAT if met by the criteria below - this is known as VAT Relief.  Where applicable, we will advertise our prices exclusive of VAT, if you purchase one of these items please let us know your medical condition.

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What is Tax Relief?  And do you qualify?

 

At Smart Move Mobility, we do not need to go into your personal medical condition in detail.  All we require are a few details, which include the condition you have which entitles you to VAT Relief.  We do not need letters from your GP or any documentation from you regarding your condition.  All we need is a declaration from you, that the item is for somebody who is classed as chronically sick or disabled.

 

By law, companies are not allowed to charge VAT on certain items, such as Mobility Scooters, to customers who are entitled to Tax Relief.  To qualify for Tax Relief, you, or the person for whom you are buying the product for, must be classed as 'chronically sick or disabled'

 

3.2.1 What ‘chronically sick or disabled’ means

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• A person is ‘chronically sick or disabled’ if they are a person with a:

• physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities

• condition which the medical profession treats as a chronic sickness, such as diabetes

• It does not include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb.

• 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.

• HMRC cannot offer any specific advice about whether or not any particular individual customer is chronically sick or disabled. See paragraph 3.6 and paragraph 3.9 for further information about customer eligibility.

• physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities

• condition which the medical profession treats as a chronic sickness, such as diabetes

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It does not include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb.

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.

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For more details please visit:  www.gov.uk, or contact us.

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