VAT relief is not applied simply because a product is useful for
accessibility. Both the product and the person or qualifying
charity receiving it must meet the relevant conditions.
01
The product must qualify
Eligible products are identified on the relevant Independent
4 Life product page.
02
The customer must qualify
The goods must be supplied for the personal or domestic use
of an eligible disabled or chronically sick person, or in
qualifying circumstances to a charity.
Not every product qualifies
Check the VAT information shown on the individual product page.
It is not means-tested
Eligibility does not depend on income or receipt of disability benefits.
No registration is required
You do not have to be formally registered as disabled to qualify.
You make a declaration
Independent 4 Life records the information required to support the zero-rated sale.
Eligibility explained
Product eligibility and customer eligibility are separate tests
Meeting one condition does not automatically satisfy the other.
An eligible customer cannot buy every product without VAT, and an
eligible product cannot automatically be supplied zero-rated to
every customer.
01
The product
Is the product eligible for VAT relief?
Not every accessible or useful product qualifies for zero-rating.
HMRC's rules cover particular categories of goods and services,
including certain equipment designed solely for use by disabled
people and other specifically listed supplies.
On our website:
products where VAT relief can be claimed are identified in the
product information. If the product is not shown as eligible,
VAT relief cannot be selected for that item at checkout.
02
The end user
Is the person receiving the goods eligible?
For disability VAT relief, the person must meet HMRC's definition
of being chronically sick or disabled and the qualifying goods
must be for their personal or domestic use.
You do not need HMRC approval first.
You normally confirm eligibility by completing the declaration
requested by the supplier.
HMRC definition
What does “chronically sick or disabled” mean?
HMRC uses a specific definition for disability VAT relief. The
declaration should relate to the condition of the person who will
personally use the qualifying goods.
A person may qualify if they have:
a physical or mental impairment which has a long-term and
substantial adverse effect on their ability to carry out
everyday activities; or
a condition which the medical profession treats as a chronic
sickness or long-term health condition.
The definition does not include:
someone who is elderly but is not chronically sick or disabled;
someone who is only temporarily disabled or incapacitated,
such as because of a broken limb.
Personal or domestic use
The qualifying goods need to be supplied specifically for the
personal or domestic use of the disabled person. General
business use or equipment made generally available to a broad
group of people does not automatically qualify.
You do not have to receive disability benefits or be registered disabled.
VAT relief is not means-tested. If you are uncertain whether your
condition meets HMRC's definition, HMRC recommends discussing your
circumstances with a doctor or other medical adviser.
Claiming online
How VAT relief works at our checkout
If your basket contains eligible products, the checkout can collect
the declaration needed to apply VAT relief before your order is confirmed.
01
Add eligible products
Build your basket
Product pages show whether VAT relief is available on that
particular item. Add the products and quantities you require to
your basket.
02
Customer type
Tell us who is buying
Select Domestic Customer, Business Customer or Registered
Charity Customer before continuing to secure checkout.
03
Declaration
Complete the VAT relief details
Where available, select “Apply for VAT Exemption” and provide
the name of the eligible person together with the requested
description of their condition.
04
Order total
Check the VAT has been removed
Once the declaration has been applied, your order summary will
update. Review the VAT treatment and total before placing the order.
Want screenshots of each step?
Our separate checkout guide walks through the process from the
product page to the final VAT-adjusted order summary.
The checkout route differs depending on the type of customer.
VAT relief still depends on the qualifying product, the eligible
end user and the intended personal or domestic use.
01
Domestic Customer
An eligible individual, or somebody such as a parent, spouse or
guardian acting on their behalf, can claim relief on qualifying
goods for the disabled person's personal or domestic use.
Select Domestic Customer at checkout.
Complete the VAT relief declaration.
Check the adjusted order total before payment.
02
Business Customer
Our checkout does not offer the disability VAT relief declaration
where a Business Customer has entered a VAT registration number.
We provide a VAT invoice for normal business VAT accounting.
Whether VAT can be reclaimed depends on the business's own VAT
position and the nature of the purchase.
Non-VAT-registered organisations purchasing qualifying goods
for a named eligible end user can provide the requested end-user details.
03
Registered Charity
VAT relief is not automatically available on every purchase made
by a charity. Qualifying goods generally need to be made
available by the charity to a disabled person for their personal
or domestic use.
Register for a charity customer account and await approval.
Provide the charity details requested at checkout.
Complete the relevant VAT relief information for the eligible use.
Telephone orders
Claiming VAT relief when ordering by telephone
For telephone orders, we need a completed VAT declaration before
we can process qualifying goods without VAT.
01
Download and complete the Independent 4 Life VAT Declaration Form.
02
Enter the eligible person's details, condition and the
qualifying goods being supplied.
03
Print and sign the declaration.
04
Return it to our Accounts Department by email or post before
the VAT-relieved telephone order is processed.
Once we have received the declaration and confirmed that the
order meets the requirements for VAT relief, we can apply the
appropriate VAT treatment. Where VAT has already been paid,
any refund due can then be dealt with as applicable.
Accounts Department
Independent 4 Life Limited
Bellamy House
Winton Road
Petersfield
Hampshire
GU32 3HA
Useful to know
A few important points about VAT relief
Payment
Which online payment methods can I use?
VAT relief can be used with the online payment methods available
through our checkout. The relief is applied to eligible items in
the order rather than being determined by the payment method.
Mixed baskets
What if only some products qualify?
The VAT relief section of our checkout identifies eligible
products. Products which do not qualify remain subject to their
normal VAT treatment.
Records
Why do you need my declaration?
Suppliers need evidence supporting zero-rated sales and must keep
the relevant VAT records. The declaration helps demonstrate the
basis on which relief was claimed.
Important
Only claim relief when the conditions are met
The declaration should be accurate and relate to an eligible
person, qualifying goods and the required personal or domestic
use. Independent 4 Life may need to retain or provide relevant
VAT records to HM Revenue & Customs.
Still unsure?
Check the official guidance or ask us about your order
HMRC's VAT Notice 701/7 explains the rules governing relief for
disabled and chronically sick people in more detail. We can also
explain how VAT relief is handled on eligible Independent 4 Life
products and through our checkout.
