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VAT Free

Did you know you could be eligible for VAT free on your purchase?

If you have a long-term illness or you’re disabled, you might not have to pay VAT on certain goods and services that you buy or bring into the UK. Certain building work that you have done may also be free of VAT.

Not all goods and services supplied to chronically sick or disabled people are eligible for VAT relief. In general, the items covered by the VAT relief are things that are of practical help to you because of your illness or disability.

This guide explains how the VAT relief works, who qualifies for the VAT relief, what types of goods and services you can buy without paying VAT and what you have to do so your supplier doesn’t charge you VAT.

How the VAT relief works

If the goods or services you buy qualify for the VAT relief, your supplier will give you a sales invoice showing VAT at 0 per cent. This means that you won’t be charged VAT. (It’s not a case of you having to pay the VAT and then claiming it back from HM Revenue & Customs (HMRC).

To find out more visit the HMRC website

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