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ABOUT VAT EXEMPTION
HMRC Reference:Notice 701/7 (2002)
Some of our Products can be exempt from VAT/Zero Rated (Zero Rated means 0% VAT charged ). where:(A) If you ( or the end user ) have a disability or are registered disabled or chronically sick. ( A person is Chronically sick or disabled if he or she is physically or mentally impaired which has a substantial adverse effect on his or her ability carry out normal daily activities ). (B) With a condition which the medical profession treats as a chronic sickness, such as Diabetes, Stroke, Arthrits or terminally ill. (C) The goods must be specifically for the use of by the disabled person and for domestic use. PLEASE NOTE: It does not include what is considered a temporary illness, or a broken limb.
The Circulation Booster V3 Only £137.66
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