Buyers outside the UK do not pay VAT on purchases, but are responsible for any Local Import Duties.
UK citizens can be VAT Exempt! You don't have to pay VAT on certain goods and services that you buy in the UK.
In general the equipment covered by this scheme are items that are of practical help because an illness or disability. Day Clocks are eligible for zero-rated VAT.
To be eligible a long-term illness or disability must meet any of the following conditions:
- A physical or mental impairment which has a long-term and substantial adverse effect upon the ability to carry out everyday activities.
- A condition that the medical profession treat as a chronic sickness, such as Alzheimer's, Dementia, Stroke, Diabetes or Terminal Illness.
- People do not qualify if simply elderly & able-bodied, or only temporarily disabled or incapacitated.
You do not have to buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT for what counts as personal or domestic use. Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.
As you proceed through checkout you will be prompted provide the name and condition for whom the purchase is intended. EG: Mrs Mary Smith – Memory Loss.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or the HMRC National Advice Service on 0845 010 9000.