VAT Exemption for People with Diabetes

There is 0% VAT on diabetic products There is 0% VAT on diabetic products

Diabetes patients are eligible for VAT exemption, meaning that if you have diabetes you do not need to pay VAT on items such as blood glucose monitors, test strips, lancets and other periphery diabetes products.

Many diabetes patients encounter problems when it comes to paying VAT in chemists and pharmacies.

Many professionals are simply unaware of the VAT exemptions.

This page includes a sample claim form from which people with diabetes are able to download and use in instances when a chemist does not have a claim form.

What if I experience problems with the VAT exemption form?

Ensure you make the retailer aware that diabetes related goods are zero-rated for VAT. Should there be any queries, you or the retailer can call National Advice Service on 0845 010 9000.

What products are VAT exempt?

There is occasionally confusion as to what qualifies as being a diabetes related product or service.

This is typically agreed to be items that would be used solely for diabetes related purposes.

VAT exemption example

For example, a tub of GlucoTabs may not be considered to be totally diabetes related as they may be taken by athletes or sports-people to boost their energy.

However, an item such as test strips can not possibly be used by anyone else other than for the purpose of testing their blood sugar, which is a diabetes related purpose.

For this reason, test strips are exempt from VAT and GlucoTabs are not.

Where can I get help?

Should there be any confusion as to whether a product is, or should be, VAT exempt or not, ask in the Diabetes Forum or call the National Advice Service on 0845 010 9000.

What happens with the VAT exemption form?

You should hand over the VAT exemption form to your retailer. They will then use it in their accounting to show where VAT exemption was applied.

Explore VAT exemption
  • Charities Helpline (covers VAT relief): 0845 302 02 03
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