The government offer a VAT Relief scheme meaning that you may not be required to pay the VAT on a purchase. Eligible purchases are given the option for VAT exemption at checkout.
Products are zero-rated for VAT when:
1. The intended user of the product (whether you or someone else) is chronically ill or has a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities. This includes (but is not limited to)
- any form of dementia
- diabetes (medically treated as a chronic sickness)
- a terminal illness
(It does not include a temporary illness or disability – e.g. a broken arm, or a frail elderly person who is otherwise able-bodied).
2. It is to be used for personal or domestic use. This excludes purchases by care homes and schools, which are classified as businesses. However they may be able to reclaim the VAT from Customs & Excise.
3. The product is designed for any of the conditions outlined in (1) above. For example, our Stray Star GPS Tracker has an SOS alarm, fall detection and geo-fencing specifically for vulnerable people who may become lost. A statement of diagnosis of a condition or special educational needs is not necessary. No proof of your disability need be shown to any party at any time.
However please note there are penalties for making a false declaration and Stray Star Ltd reserve the right not to supply the goods at Zero VAT if further information is required. If you are in any doubt as to whether you are eligible to receive goods zero-rated for VAT, you should contact the National Advice Service on +44 (0)845, 010 9000. More information about this Zero VAT scheme can be found on the government website, here.
Only certain products are eligible for the VAT Relief scheme. If the information on any product page does not mention Zero-Rated VAT eligibility, then it does not fulfill the necessarily criteria and is not eligible. If it does, then the declaration form will appear automatically at checkout. When filled in, the VAT will be automatically removed.