VAT Relief (Exemption)

Certain Purchasers normally resident in the UK may be eligible to reclaim VAT on purchases of Medical Oxygen Concentrators and Oxygen related Medical supplies and equipment, and some other eligible medical goods being purchased for personal use. Please note that you cannot reclaim VAT on Postage and Packing.

How to print off our VAT exemption form and claim VAT exemption on eligible products?

If you have not yet purchased from us and you intend to do so online you can claim VAT relief instantly upon check out. Please choose the product/s with VAT relief description in the title line and add to the basket, and VAT will be removed automatically.

If you are eligible to reclaim VAT on your purchase you need to email us to info@superbplusgroup.co.uk below VAT relief form and add copy to the notes at the checkout, in the order summary section. 

Or alternatively complete and return the following form to us prior to each purchase and we will send you invoice with VAT relief.

We will require a specific form for each order you place with us.

We will not be able to ship any goods VAT exempt, unless we have received a signed exemption form for each order.

Please download our VAT relief form here:

VAT reliefs for disabled people - eligibility declaration by a disabled person

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Customs & Excise Notice 701/7 ‘VAT reliefs for disabled people’or contact the C&E National Advice Service on 0300 123 1073 before signing this declaration.   

You can visit the HMRC website to get further information on VAT exemption HERE. 

Do I have to show any evidence?

No. UK customers need to complete a self-declaration which we provide. There are penalties for false claims.

Do you qualify for VAT-free goods?

You’ll only be able to have eligible goods VAT-free if you’re chronically sick or disabled and the goods are for your personal or domestic use. You do not need to be registered disabled or eligible for any other benefit to qualify for VAT-free goods.

What HMRC means by ‘chronically sick or disabled’?

For VAT purposes, you’re chronically sick or disabled if you have a:

  • physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities
  • condition that the medical profession treats as a chronic sickness (that’s a long term health condition)

For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you if you’re disabled or chronically sick.

If you’re not sure if your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.

What HMRC mean by ‘personal or domestic use’?

This means that the goods are made available specifically for the use of an individual disabled person.

The following are not ‘personal’ or ‘domestic’ uses and are not VAT-free:

  • goods used for business purposes
  • goods supplied to or for an in-patient or out-patient of a hospital or to or for a resident of a nursing or care home where the goods are for use in the care or treatment provided in the hospital or nursing or care home

Eligibility of Goods for VAT exemption

Not all of our items qualify for VAT exemption, non qualifying items include but are not limited to;

Non Medical Oxygen Concentrators

Oxygen Cans

Oxygen Bar Equipment and Supplies

If you request VAT relief on these items we are not able to supply the goods unless VAT in full has been paid.

You can get more information from VAT Notice 701/7: VAT reliefs for disabled and older people. or by calling the Customs and Excise National advice service on 0300 123 1073

Visitors from Outside EU, or People leaving the EU for over 12 months 

As a visitor to the UK, normally resident outside the EU, you must pay the VAT on the goods you purchase but under the VAT Retail Export Scheme you can reclaim the VAT paid on the purchase at the point of export from the EU, (Airport, Port etc) provided that:
 

The goods are exported from the EU by the last day of the third month following that in which the goods were purchased.

You  have the goods, invoice and VAT refund form (VAT407: Non-Business VAT Refunds) ready for inspection by customs when you leave the EU.

or

You are normally resident in the EU but are leaving the EU and will not return for at least 12 months.

We can supply this form to you. We will charge an administration fee of £30.00 to handle VAT refunds for non-EU Residents.
 
 
 
or phone the VAT Helpline on 0345 010 9000.
Important, a signed copy is required by Customs and Excise to enable exemption.
 

VAT Exemption for Charities

As a Charity you may be able to purchase certain items excluding VAT. To get VAT relief you must give your supplier:

  • evidence that you’re a charity
  • a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

  • Charity Commission registration number
  • letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

You may find the following links usefull: