HMRC Customs & Excise require that you pay VAT unless you are eligible for VAT relief.
The VAT relief only applies to supplies made to a handicapped person for their personal use:
HM Customs and Excise Notice 701/7: Reliefs for Disabled People August 2002 defines this as follows:
“3.2.1 What does 'chronically sick or disabled' mean?
A person is 'chronically sick or disabled' if he/she is a person:
with a physical 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 diabetes.”
“4.5.4 Examples of equipment and appliances qualifying for relief:
Transcutaneous electrical nerve stimulator”
VAT on Telephone and Postal orders
We have to have a written or electronic record of your claim before deducting VAT.
If you place an order by phone, we will charge VAT and send you an exemption form. On receipt of a signed form we will refund your VAT.