VAT Relief for Disabled Customers

At Niftikit, we believe everyone deserves access to products that support independence, confidence and participation.

If you are disabled or have a long-term illness, you may be eligible to purchase certain products without paying VAT, provided that both you and the products meet HMRC's eligibility criteria.

We've put together this guide to help you understand who qualifies, which products may be eligible and how to claim VAT relief when shopping with Niftikit.

Who is eligible for VAT relief?

You may qualify for VAT relief if you are chronically sick or disabled, as defined by HM Revenue & Customs (HMRC), and you are purchasing eligible products for your own personal or domestic use.

You do not need to be registered disabled or receive disability benefits to qualify.

For VAT purposes, you are considered chronically sick or disabled if:

• You have a physical or mental impairment that has a long-term and substantial adverse effect on your ability to carry out everyday activities.
• You have a condition that the medical profession treats as a chronic sickness, such as diabetes.
• You are terminally ill.

Being elderly, without a qualifying disability or chronic illness, does not automatically make you eligible. Temporary conditions or injuries, such as a broken limb, do not qualify on their own.

Which Niftikit products qualify for VAT relief?

HMRC's rules allow certain products designed solely for disabled people, as well as qualifying parts and accessories for eligible disability equipment, to be zero-rated for VAT.

Wheelchair spoke guards and push rim covers

Our wheelchair spoke guards and push rim covers are zero-rated because they are designed solely for use by disabled people and are for use on wheelchairs used by qualifying people.

Nifti-Vision learning resources

Our Nifti-Vision resources are developed to support learning and participation for children and individuals with visual impairments and additional needs.

So, as long as your disability or long-term illness qualifies under the scheme, you don’t have to pay VAT on these products.

You do not have to be registered disabled or be in receipt of any benefits to qualify for 0% rated VAT. 

We have some products which are not eligible for VAT relief. For these you only see a price including standard rate VAT. 

What counts as a long-term illness or disability?

For VAT purposes, you are disabled or have a long-term illness if:

• you have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.
• you have a condition that the medical profession treats as a chronic sickness, such as diabetes.
• you are terminally ill.

You don’t qualify if you are elderly but otherwise able-bodied, or if you’re temporarily disabled.

Who can make a purchase.

A parent, guardian, spouse or another person acting on behalf of an eligible disabled person can make a qualifying purchase. The goods must be for that person's personal or domestic use, and the appropriate declaration must be completed including their name and status details at checkout..

How do I purchase eligible products without VAT?

If you (or the person you are buying for) are eligible for VAT relief, you can claim it when placing your order through our website.

During checkout, you will be asked to complete a declaration confirming that you or the person you are purchasing for, meets HMRC's eligibility requirements.

You will need to confirm that:

• The person receiving the goods is chronically sick or disabled, as defined by HMRC.
  

• The goods are being purchased for that person's personal or domestic use.

Your declaration allows us to apply the appropriate VAT treatment to your.

You do not need to send your declaration to HMRC. We retain it as part of our VAT records.

What counts as personal or domestic use?

Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.

Do I need to provide medical evidence?

No. You do not need to provide medical evidence or proof of receiving disability benefits when claiming VAT relief.

Instead, you will be asked to make a declaration at checkout  confirming that you meet HMRC's eligibility requirements.

You are responsible for ensuring that the information you provide is accurate.

How do we use your information?

We collect the information required to process your VAT relief claim and maintain the records required for our VAT accounting obligations.

Your information is handled in accordance with applicable data protection legislation, including the UK General Data Protection Regulation (UK GDPR).

We retain relevant records for as long as necessary to meet our legal and accounting obligations.

Where can I find out more?

If you are unsure whether you qualify for VAT relief, we recommend consulting HMRC's official guidance.

Read the official guidance: VAT relief on certain goods if you have a disability — GOV.UK

If you have any questions about claiming VAT relief on Niftikit products, please contact us. We'll be happy to help you understand the process.