You have to pay VAT on everything you buy....at least almost everything, there are some exceptions.
I'll try to put this into plain 'conversational' language which explains it even if it may not be quite technically correct.
If you buy a pushchair for a child because they are to young to walk then you pay VAT, it is expected that as a parent this piece of kit is your responsibility.
If you buy a pushchair for a child who needs it due to a medical condition, then that's a little different and there is usually some help - you don't have to pay VAT.
Firstly it is important to note that a child who can walk, run, jump, cartwheel, or even do back somersaults may still need a pushchair at least some of the time. Especially if they have a medical condition which means they may not do those things when appropriate, controllably, consistently or safely.
VAT Relief is not just available for a child with a physical disability who is unable to walk, in fact most children in this situation would be eligible for equipment from the NHS, Free !
How it Works
It's not that you have to pay VAT then claim a Refund, rather we won't charge VAT in the first place.
Instead of the VAT money we have to give to HMRC a special form, a VAT Relief Declaration Form. It's not complicated it just asks for your name and address, the child's name and address, their medical condition and your signature. It doesn't need to be signed by a medical clinician it is a self declaration.
We don't even need the VAT Relief Form before we dispatch your order, we will send the form to you with your order. Simply complete the form then send it back to us, we even include a Stamped Addressed Envelope to make it easier for you.
Important. If you don't send the form back to us then we will have to come back to you and charge the VAT, although we will never do this without contacting you first so please don't worry just fill the form in when you get it - don't put it off until later because we do understand that your life is very busy !
What you need to do when you order goods
The prices shown on our website exclude VAT, and VAT at 20% will automatically be displayed on the web page until you have made your claim for Eligibility for VAT Relief. When you get to the second page of the checkout simply tick the VAT Relief Eligibility box (shown below) to confirm that you are Claiming VAT Relief. Then enter the child's medical condition, name and address into the box. When you press the button to move to the Next Page the VAT charge will be removed.
IMPORTANT It's quite common for the medical professionals not to have worked out exactly what the child's condition is, the exact technical term. Having a 'label' doesn't exclude you, the expression 'Global Developmental Delay" is the general term for "we don't know yet".
If you do not tick the box to Confirm that you are Claiming VAT Relief then VAT at 20% will be added to your order.
If you are purchasing for a Business, School or Local Authority then you claim VAT back through your accounts, so DO NOT tick the box in the checkout to claim VAT Relief.
If you are a Charity or, for example, a School purchasing on behalf of a Charitable Fund or Individual who is eligible for VAT Relief then tick the box to claim VAT Relief but you will be responsible for making sure that a completed VAT Relief Declaration Form is returned to us.
Click to visit the HM Revenue & Customs webpage for the full technical explanation
ANY QUESTIONS ?
If you are unsure then please call us on tel: 01363 881110 we will happily talk it through with you.