Delivery Date
Delivery Time
Delivery Location
Full location details will be entered in a later step
Collection Date
Collection Time
Collection Location
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Your Rental Information
| Item Description |
Rental Price |
Total Hire Price
Delivery
Collection
Total
VAT
Total (Inc. VAT)
|
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
|
|
VAT Relief (sales tax exemption) for eligible disabled customers
What is VAT relief / exemption?
This guide explains who is and isn't eligible to claim VAT relief on wheelchairs, mobility scooters and accessories for hire or purchase on our website.
VAT exemption allows chronically sick or disabled people to buy eligible items without paying VAT tax at 20%.
All you need to do is select on booking that you (or the wheelchair user if different) are eligible for VAT exemption. An easy to complete online form during booking is all that is needed.
Who is eligible for VAT relief?
To be eligible for VAT relief the government says you have to fit the following criteria:
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; with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- Who is terminally ill.
Important Note: 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.
What proof of disability is needed?
To remove VAT on an eligible purchase, a simple declaration is required as to the nature of your disability or illness. No proof of disability, doctor's letter or hospital number is required. All information given is secure and completely confidential.
Which Items are eligible?
VAT Exemption applies to all our products and services when sourced for someone who is chronically sick or disabled.
Prices
All prices are listed as excluding VAT
Notes to consider
- You must consider whether you (or the wheelchair user) are exempt from paying VAT. Full government tax office (HMRC) info on VAT exemption for disabled and older people
- If you do not complete the VAT exemption form, or you are not eligible for VAT relief, we must charge you VAT at the current rate on the whole of your booking.
- Click here to visit the Government page on VAT for disabled people section.
VAT Relief Declaration
VAT has been removed from your booking. Please see above for updated pricing. Please complete the declaration below to continue.
VAT Relief (sales tax exemption) declaration for use by a disabled person to hire or buy disability products free of Value Added Tax.
Please carefully review the VAT Relief Declaration below and digitally sign using the form beneath.
Company Declaration
We, London Wheelchair Hire Ltd., Registered office: 16 Warren Avenue, South Croydon, CR2 8HU are supplying the following goods and/or services to the disabled person named below.
Goods which are being supplied for the disabled person’s personal use:
| Item Description |
Rental Price |
Total Hire Price
Delivery
Collection
Discount
Total (VAT Exempt)
|
£0.00
£0.00
£0.00
-£0.00
£0.00
|
|
This includes mobility products, mobility accessories and delivery/collection charges when booked together.
Customer Declaration
As the customer, you should only complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. An assistant, agent, family member or carer may complete this on behalf of the disabled user.
Full information is available in “VAT notice 701/7 reliefs for disabled and older people” or by calling the VAT Disabled Reliefs Helpline on 0300 123 1073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled. There are penalties for making a false declaration and fraudulent evasion of VAT.
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 doctor or other medical professional. Once completed, this form will be held by the supplier with your booking for inspection by HMRC.
I [Enter your name below]
of [Enter your address below]
declare that I have the following disability, chronic sickness or terminal illness:
I am receiving the goods and/or services detailed above, which are being supplied to me for domestic or my personal use and I claim relief from VAT under Group 12 of schedule 8 of the Value Added tax act 1994.
Not ready to complete your booking? Please provide us with a few more details and you can save this quote later in the 'Your Details' section.
