Beds 4 You

Requirements For VAT Relief For A Disabled Person    HMRC Reference : Notice 701/7 ( Aug 02 )

Section 3.2 :    You can only supply zero rated goods to handicapped people when :
           
1.    The Person is 'chronically sick or disabled' ( See 3.2.1 )
2.    The goods and services are purchased or acquired for their personal or domestic use ( See 3.5 )

Section 3.2.1 :    What does 'chronically sick or disabled' mean :

A person is 'chronically sick or disabled' if he/she is a person

1.    With a physical or mental impairment which has long-term and substantial adverse effect upon his/her ability to carry out everyday activities.
2.    With a condition which the medical profession treats as a chronic sickness, such as diabetes, or
3.    Who is terminally ill.

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.

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 3.5 : What Does for 'Domestic or Personal' use mean ?

'Domestic or Personal' use means that the supply must be made available specifically for the use of an eligible individual ( or series of eligible individuals ).

Excluded from the terms 'personal' or 'domestic' , and not eligible for VAT relief are :

1.    Goods and services used for business purposes.
2.    Supplies made widely available for a whole group of people to use as they wish. For example, access to a stair lift in a charity building for the use or convenience of all chronically sick or disabled persons who might use the building would not qualify for relief.
3.    Goods and services supplied to : an in patient or resident of a hospital or nursing home. Any person attending the premises of a hospital or nursing home for care or treatment. Any other person or commercial establishment where the goods are for use by, or in connection with, either of the above.

Section 3.8 : What if a customer is unable to make a written declaration ?

It may not always be possible for a disabled person to sign a declaration. In such cases, the signature of a parent, guardian doctor or another responsible person is acceptable on the declaration.

10.1 Eligibility Declaration By a Disabled Person ( To be completed by the purchaser )

( Please copy & paste to microsoft word or lotus word to complete then email to beds4udirect@btconnect.com to claim your vat back on your purchase )

Please note there are penalties for making false declarations

Name         .............................................................................................
Address      .............................................................................................
                  .............................................................................................
                  .............................................................................................
                  .............................................................................................
Post Code   ............................................

I Declare that I am chronically sick or have a disabling condition by reason of :
( Give full and specific description of your condition )
.........................................................................................................................................................................................
.........................................................................................................................................................................................
.........................................................................................................................................................................................
.........................................................................................................................................................................................
   
I am receiving from Beds4u Ltd  ( name & size of model purchased )
...............................................................................................................................

Which are being supplied to me for domestic or my personal use, and I claim relief from value added tax.

Signed :      ...........................................................   
Dated :        ........................................................

Supplier To Complete :

Beds4u Ltd
Unit 4 Dutton Court
Chainbridge Road
Blaydon
Tyne & Wear    NE21 5ST       

Invoice Reference No : ............................................................
Are supplying to the person named above  ................................................................................................

For the personal use of the disabled person.

Signed :    ...........................................................   
Dated :     .................................................