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Supplies to a Disabled Person
We can zero rate supplies when:
What does "chronically sick or disabled" mean?
A person is considered chronically sick or disabled if they:
This does not include a frail elderly person who is otherwise able-bodied, or someone who is only temporarily disabled or incapacitated (for example, due to a broken limb).
If a parent, spouse, or guardian is acting on behalf of a chronically sick or disabled person, the order is treated as being made by that person.
If you would prefer to complete a physical copy of our VAT exemption form, please click here to download and print a PDF version.
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