Vat Exemption

Vat Exemption Download Forms

Download our VAT exemption form now or read below for full explanation.

Please read the following information carefully as it may allow you to save money on your order with Mobility Freedom Direct.

Zero Rating

Certain products we supply may be available "VAT Free" (Zero-rated) depending on your status as an individual or a charity, and the nature of the product. As an indication, products where you see the logo - are generally accepted for zero-rating of VAT for personal use where the item is for sole use by a 'disabled person' to treat a disability; or where the funds to purchase these items come from a "charitable source". Other items without the logo may be acceptable for exemption when the funds come from a charitable source - please contact us for details. Detailed information is available from the Customs and Excise website. They also have a useful FAQ.

Qualifying Products

Products available for exemption include goods and services designed or modified solely for use by a 'disabled person', as well as products designed for the care or treatment of incontinence. Such products are only available at zero-rate VAT when purchased directly by an individual for their 'domestic or personal use', or when purchased by a registered charity for use by the disabled person.

In order for us to meet "yours and our" obligations to Customs & Excise, and in order to avoid paying VAT on certain items, you will be required to sign a simple declaration form that you are eligible to receive goods which are zero-rated. The form can be downloaded from the links at the top of this page.

In order to let us know that you have downloaded a VAT exemption form and will be sending it to us, you will be asked to select that option when you are checking out.

Please note we are only able to exempt VAT from the actual goods, all delivery charges will attract VAT as normal.

Your final shopping cart price will include VAT for all items and therefore will be higher than the price you will finally pay. We will contact you soon after your order is placed with the final price you will be required to pay.

Before processing your payment we will wait until we receive the VAT exemption form from you. This does however mean that there may be a slight delay in despatching your order as the item cannot be shipped until we receive your declaration. If there are any queries we will contact you by telephone or email, or you may contact us by e-mail or telephone on free phone on 0800 3166 525.

Qualifying People

The zero-rating of goods and services for disabled people depends in part upon the status of the recipient. In order to qualify for zero-rating the eligible person must be 'chronically sick or disabled.' This means the eligible person must have; i) a 'physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities'; ii) have a condition which the medical profession treats as a chronic sickness, such as diabetes; or iii) is terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

Additionally, to qualify for zero-rating, the goods or services must be supplied to an individual for their 'domestic or personal use', and not for the general use of other able bodied persons.

About the Declaration Form
The wording comes from United Kingdom Customs and Excise. Although this wording refers to 'disabled', you do not have to be registered disabled or have a note from your doctor! The important thing is that the item is being used for 'domestic or personal' use. Reasons for purchasing could be asthma (Nebulisers) or arthritis (mobility aids) etc.

Items for use in an institution, or if you are re-selling the goods, are not eligible for zero-rating.