VAT Exemption Information

Direct Mobility Hire runs a government-backed scheme that means you may not be required to pay the VAT on some of your purchases/hire of products from us at the time you order and receive your items. However, as you would expect, not all transactions by all customers are eligible; so here is the very important information on how this scheme works: items can only be exempt from VAT when all the following conditions are met:

  1. You (or who you are buying/hiring it for) are chronically ill or disabled, this means someone:
  • With a physical or mental impairment that has a long term and substantial adverse effect upon his or her ability to carry out everyday activities, or
  • With a condition which the medical profession treats as a chronic sickness, such as diabetes.
  • Who is 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

  1. The goods are for personal or domestic use, this means:
  • The goods are supplied for your own private use, rather than for business purposes.
  • The goods are not made widely available for a whole group of people.

HOW TO CLAIM VAT EXEMPTION?
On delivery of the items, or collection if you are coming to one of our branches, you will be asked to sign a VAT exemption claim form. If possible the person making the claim should complete this form but a family member, carer or medical professional may complete the form on the claimant’s behalf. You must select the appropriate option and state in full the reason for your VAT exemption claim.

Please contact us for further information. We regret VAT cannot be credited at a later date if the required VAT exemption declaration is not received at the time of ordering or delivery.

MORE INFORMATION
The conditions for relief are contained in VAT notice 701/7 VAT – Reliefs for disabled people. You can find much more information on the HM Revenue and Customs Website to fully understand the conditions. You can also call the HMRC helpline 0845 302 0203 and select Option 3. (8.00 am to 5.00 pm Monday to Friday).