VAT Exemption.
You should complete this declaration if you are ‘chronically sick or disabled’ and the APEX PAIN RELIEF LASER is for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.
You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 1231073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.
A person is ‘chronically sick or disabled’ if he or she is a person:
with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities
with a condition which the medical profession treats as a chronic sickness
It does not 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 you are unsure, you should seek guidance from your GP or other medical professional.
Please note that HMRC may at some future date review your VAT exemption declaration and may decide that you are not qualified for such exemption and may seek recovery of unpaid VAT on this purchase.
Declaration
The APEX PAIN RELIEF LASER is being supplied to me for my personal use and I claim relief from VAT. I also understand that HMRC may not accept my application for VAT exemption and that VAT may become due and payable at a later date, if so demanded by HMRC.