VAT relief for disabled and chronically sick people

If you have a long-term illness or disability, you don't have to pay VAT on certain products that are designed to help you. This is called VAT relief, and it's set by HMRC — not by us. Where a product qualifies, you'll see two prices: the “with VAT relief” price (0% VAT) and the price including VAT.

Why are there two prices on some items?

On eligible products we show the VAT-relief price and, next to it, the price including 20% VAT. If you qualify, you pay the lower VAT-relief price. If you don't, VAT is added at checkout as normal. Products that don't qualify only ever show one price, including VAT.

Who can claim VAT relief?

To claim, one of the following must be true:

• You have a long-term physical or mental condition that affects your everyday activities (for example arthritis, diabetes, or a heart condition).
• You have a condition that doctors treat as a chronic sickness, or you are terminally ill.
• You are buying on behalf of someone who meets the above.
• You are a charity buying eligible goods for disabled people.

A temporary injury (such as a broken arm) does not qualify, and neither does frailty due to old age on its own.

What proof do I need?

You don't need to send us any medical proof. At checkout you simply complete a short eligibility declaration — the name and address of the eligible person and the condition that qualifies them. We keep this declaration as part of our VAT records, as HMRC requires.

Which products are eligible?

Only products designed solely for use by disabled or chronically sick people qualify — for example certain adult drinking and feeding aids, folding walking sticks, and personal aids. Many everyday products are not eligible even if they're helpful, and we can't change which items HMRC allows. Eligible products are clearly marked with VAT relief on the product page.

How do I claim at checkout?

1. Add your eligible items to your basket and go to checkout.
2. In the order summary, open “Are you eligible for VAT relief?”
3. Complete the short declaration and tick to confirm.
4. The VAT is removed from your eligible items straight away.

This page is general guidance, not tax advice. Full details are on the HMRC website (VAT Notice 701/7). If you're unsure whether you qualify, please get in touch.