We can potentially supply some (mainly wireless) hearing accessories free of VAT to UK residents. If zero rated supply is applicable it will be specifically mentioned in the individual product listing.
For more information in detail of the VAT Relief concession on the HMRC website click here.
In brief, eligibility for zero rate VAT as a UK resident is dependent on these factors;
- As hearing impaired the disability has a long-term and substantial adverse effect on ability to carry out everyday activities.
- The goods are for domestic or personal use – ‘domestic or personal’ use means that the supply must be made available specifically for the use of an eligible individual. (Excluded from the terms ‘domestic’ or ‘personal’, and not eligible for VAT relief include goods and services used for business purposes).
- The goods and services are eligible to be supplied at the zero rate.
There is no requirement for you to be registered disabled for zero rated supply, simply complete the VAT Declaration form below.
N.B. If you are having trouble completing the declaration you can download a hard copy – click here to print off a VAT Declaration – you can then email us a completed copy or pop in the post.