VAT Exemption

VAT Exemption

All Friendly Shoes adult ranges are eligible for VAT exemption. But what exactly does this mean? This information will help you to understand.

What Is VAT Exemption?

VAT is a tax that consumers pay when buying goods and services, and in the UK the standard rate for this is 20%. VAT exemption essentially allows “chronically sick or disabled people” to buy eligible items at 0% instead.

Who Is Eligible For VAT Exemption?

According to HMRC, individuals are eligible for VAT relief if they are “chronically sick or disabled”, which in this context means:

  1. 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 dementia, Parkinson’s disease, rheumatoid arthritis; or
  2. Who are 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.

What Proof Do We Need To Provide?

In order to waive VAT on an eligible purchase, HMRC requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.

It’s very easy to claim VAT relief at our online shop – just check the VAT Exemption box at the checkout stage. Then, fill in the required details – all we need to know is the name, address & disability of the person the item is for & what their chronic sickness or disability is. We don’t need a doctor’s letter or any reference numbers.

 All this information is collected over our secure connection and we keep it completely confidential.

Which Items Are Eligible?

All our Friendly Shoes adult footwear ranges are eligible. VAT is not charged on children’s shoes, so our kids ranges do not carry VAT.

Other Things To Note

  • The details you provide are private and strictly confidential. They can only be viewed on our secure private company network and will be made securely available to UK Government HMRC should they request.
  • If you do not complete the VAT exemption form, or you are not eligible for VAT relief, we are obliged to charge you the full prevailing VAT on the whole of your order.
  • Where VAT exemption has been claimed incorrectly or there is reasonable doubt regarding eligibility, we reserve the right to charge VAT where applicable.
  • You can find out more about VAT relief for disabled people, and additional financial help offered by the Government here.