If you or the person you are buying on behalf of is eligible for VAT relief are chronically sick or disabled or the products are being purchased on behalf of an individual who is chronically sick or disabled.
A person is ‘chronically sick or disabled’ if he/she is a person with a:
- physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities
- condition which the medical profession treats as a chronic sickness, such as diabetes
It doesn’t include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.
Section A (To be completed by the person eligible for vat relief)
I am chronically sick or have a disability and I am receiving the goods as stated on this form which are for my personal or domestic use. I claim that the supply of these goods or services is eligible for relief from vat under the vat act 1994.
Please complete the appropriate area below. The first box is for signing on your own behalf. If you complete this declaration you do not need to complete the next. Or if you are signing on someone’s behalf then ignore the first box and complete the second. Many thanks.