• Guest - w'd love to know what you think about the forum! Take the 2025 Survey »

Libre sensors at Superdrug

Alexandra100

Alexandra100

Well-Known Member
Messages
3,794
Location
West Yorkshire
Type of diabetes
Prediabetes
Treatment type
Tablets (oral)
Maybe this should be a sticky thread?

People seeking to buy Libre sensors may find the following email useful. I am surprised to read Superdrug's demand for an "exempt card" as I had not heard of these before. Can anyone enlighten me?

Superdrug Customer Services enquiry

Response By E-mail (03/05/2018 10.33 AM)
Hi Alexandra

Thanks for taking the time to contact me about the Freestyle Libre Sensors.

This has been raised and we've spoken to several different stores and have been given different answers each time. Head office have looked into this and sent out communication to all pharmacies to make sure the correct price is quoted. The price of this product if you're diabetic is £35.00. If you're not diabetic it's £42.00 (as non-diabetics get charged VAT) but you'll be able to show an exempt card if you are to get it for £35.00.

To order these, you can go into your local Superdrug that has a pharmacy or you can call up and ask to order these specifically as they don't always keep them in store.

I'm sorry for any issues caused by this, if there is anything else I can do to help please email me back or call us on 0345 671 0709.

Kind regards


Zac
 
Alexandra100 said:
Thanks, I checked the link and this certificate is designed for claiming exemption from NHS prescription charges. I wonder whether people like me who are already exempt due to age would ever be given this certificate.
Click to expand...

Did you make that very valid point to them?
 
I think Superdrug Head Office may not understand the process. There is no such thing as a VAT Exempt card. The store should have VAT Exemption certification forms at the Pharmacy till that you can complete and sign when making a purchase, as every other pharmacy has.
 
Wholly agree with Tim, but I think superdrug think if you've got a medical exemption card then you've pretty much confirmed to them you don't have to pay VAT on medical diabetes related items. Someone came up with the idea and managers thought that's a great, nice and simple idea lets go with that - without fully thinking it through......:rolleyes:

As for the £35, I guess they're hoping people will buy other things whilst their in the shop!
 
I ordered some from superdrug today ( the words out there - the pharmacist said I was the third person hed ordered for in the last few days) - the medical exemption certificate was what the pharmacist wanted to see
 
Seems to me there's two separate things which are getting conflated and causing confusion.

First thing is we're exempt from prescription charges so we don't need to fork out the script charge for insulin etc. (I'm in Scotland where we don't have script charges for anyone but that's another story).

Second is that we don't have to pay VAT on diabetes related purchases.

Two separate regimes - script charges and VAT.

Libre can be bought without a script so the script exemption card is irrelevant, all that matters is that it's being bought by or for a diabetic, in which case vat isn't chargeable.

I suspect where the mix up between the two regimes has come in is that some high heid yin at main office has said, look, this is is a new thing which we don't know much about, the people in the tax department tell me diabetics shouldn't have to pay vat, but maybe we'll get a whole lot of non-diabetics turning up trying to buy at 35 and then selling them on ebay at 55, so might be safer to make them show us an exemption card anyway as that makes it more likely they're not trying to rip us....
 
Scott-C said:
the people in the tax department tell me diabetics shouldn't have to pay vat,
Click to expand...
So what defines "diabetic"? Do you have to be on metformin/insulin/some other medication or do people who are diet controlled count? What about pre-diabetic folk who've got their HbA1C into normal range by virtue of careful diet and blood sugar monitoring?
 
EllieM said:
So what defines "diabetic"? Do you have to be on metformin/insulin/some other medication or do people who are diet controlled count? What about pre-diabetic folk who've got their HbA1C into normal range by virtue of careful diet and blood sugar monitoring?
Click to expand...
There was a previous thread on this topic, and I researched the wording of the HRMC guidance. Here is part of it:

"3. Customer eligibility
3.1 Who can buy zero-rated goods and services
VAT reliefs for disabled people are not means-tested. They are not dependent on the benefits a disabled person may or may not get and a person does not have to be registered disabled in order to qualify. You can only zero rate supplies to:
As a supplier you should take reasonable steps to check that your customer is eligible to receive your goods or services at the zero rate.

3.2 Supplies to disabled people
You can only zero rate supplies to disabled people when the:

  • person is ‘chronically sick or disabled’
  • goods or services are eligible for VAT relief - see section 4
  • goods and services are bought or acquired for their personal or domestic use - see paragraph 3.4
3.2.1 What ‘chronically sick or disabled’ means
A person is ‘chronically sick or disabled’ if they are a person with a:

  • physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities
  • condition which the medical profession treats as a chronic sickness, such as diabetes
It does not include an elderly person who is not disabled or chronically sick or any person who’s only temporarily disabled or incapacitated, such as with a broken limb.

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.

HMRC cannot offer any specific advice about whether or not any particular individual customer is chronically sick or disabled. See paragraph 3.6 and paragraph 3.9 for further information about customer eligibility."

Here is a link to the form the seller should fill in AND KEEP, not send to HMR&C: https://assets.publishing.service.g...ity_Declaration_Disabled_-_March_2015__2_.pdf

Clearly HMR&C regard a chronically sick/disabled person as qualifying for exemption and they even specifically mention diabetes. I asked my GP whether a person with eg pre-diabetes is chronically sick, and she said, "Yes, definitely", because in her view any form of diabetes (except gestational) is not reversible. (If you are a person who considers diabetes reversible, I suggest you keep that view to yourself in this context!)
 
This has been my worry now. My GP has marked my medical records as "diabetes resolved" so legally I doubt I am entitled to the VAT exemption. It makes a big difference when buying the Libre sensors, and also testing strips. I know my diabetes will never be resolved, just controlled and according to the criteria, in remission.
 
Sorry to disappoint, but I checked this out early on because I was confused about whether or not I should pay the VAT on purchases. I'm prediabetic and not on any medication to control BS levels. The exemption certificate, and the regs, specifically exclude those with DM who are controlled by diet alone - see the first sub-section of the certificate form: 'Who can apply (medical conditions)', fourth item down says " diabetes mellitus, except where treatment is by diet alone "

It is decidedly galling that I have to pay full price plus VAT for all my stuff (for example, can't take advantage of the offer codes for the Codefree meter :()
 
Salvia said:
The exemption certificate, and the regs, specifically exclude those with DM who are controlled by diet alone - see the first sub-section of the certificate form: 'Who can apply (medical conditions)', fourth item down says " diabetes mellitus, except where treatment is by diet alone "
Click to expand...

This is for an exemption certificate, which is an exemption from paying prescription charges. It has nothing to do with VAT. I am exempt from all prescription charges because I am over 60 and do not need a certificate. As a diabetic I was entitled to exemption from VAT on diabetes related equipment such as testing strips, purely by being diabetic, whether on meds or diet alone.
 
Bluetit1802 said:
This is for an exemption certificate, which is an exemption from paying prescription charges. It has nothing to do with VAT. I am exempt from all prescription charges because I am over 60 and do not need a certificate. As a diabetic I was entitled to exemption from VAT on diabetes related equipment such as testing strips, purely by being diabetic, whether on meds or diet alone.
Click to expand...

Thanks Bluetit, I know the document was thee xemption cert, but as I understand it, the condition applies to both circumstances - that's why I included "... and the regs.." It's been a couple of years since I raised the query - perhaps tax regs implementation has relaxed a bit since then (says she, hopefully ;) ).
 
Salvia said:
Thanks Bluetit, I know the document was thee xemption cert, but as I understand it, the condition applies to both circumstances - that's why I included "... and the regs.." It's been a couple of years since I raised the query - perhaps tax regs implementation has relaxed a bit since then (says she, hopefully ;) ).
Click to expand...
Here is the link to the document I quoted from HMR&C. https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017
There is nothing here about how the diabetes is controlled. I would take this as your authority and go for the VAT exemption. I have claimed exemption for both Codefree and TEE2. My GP assured me that there was no mechanism for HMR&C to contact GPs to check the status of patients, it had never happened in her experience, she could not see how it could be done, and she was not convinced that it would be ethical. I believe that when eg insurance companies want to check up that their clients' claims are valid they always ask the permission of the claimant first to contact their GPs.
 
Salvia said:
Thanks Bluetit, I know the document was thee xemption cert, but as I understand it, the condition applies to both circumstances - that's why I included "... and the regs.." It's been a couple of years since I raised the query - perhaps tax regs implementation has relaxed a bit since then (says she, hopefully ;) ).
Click to expand...

If you go back to post #11 by @Alexandra100 you will see the rules for VAT exemption.

3.2 Supplies to disabled people
You can only zero rate supplies to disabled people when the:

  • person is ‘chronically sick or disabled’
  • goods or services are eligible for VAT relief - see section 4
  • goods and services are bought or acquired for their personal or domestic use - see paragraph 3.4
3.2.1 What ‘chronically sick or disabled’ means
A person is ‘chronically sick or disabled’ if they are a person with a:

physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities
  • condition which the medical profession treats as a chronic sickness, such as diabetes

EDIT: Sorry, post crossed with @Alexandra100
 
Thanks for your replies and info, @Alexandra100 and @Bluetit1802. I agree, there's nothing that gives specific info about control methods used, as I remember it, that's why I was confused in the first place which led to me asking the question of the local office. Perhaps it's because I'm not actually "diagnosed" but am still in the prediabetic stage - which I believe is only because of my own efforts to control the disease. Without that, I'm sure I would be well into the diabetic range by now, and costing the NHS "whatever" pile of money!
Good points you make there Alexandra, I think that's worth mulling over ..

p.s. Just to add: If I could get stuff VAT-free, I'd be onto the
Libre like a shot !
 
Last edited:
I have just emailed Superdrug about all this. Meanwhile, I suggest any would-be customer print out the following forms from HMR&C and take them to the Superdrug stockist. IMO making things easy for people often works wonders.

VAT reliefs for disabled people - eligibility declaration by a disabled person

Part 1. Supplier

Note to supplier

The production of this declaration does not automatically justify the zero rating of your supply.
You must ensure that the goods and/or services you are supplying qualify for zero rating. Please consult Notice

701/7 VAT reliefs for disabled people, before applying VAT relief to your supplies.

You must keep this declaration with your records for production to your VAT officer as required. Please do not return it to the customer or send it to HM Revenue and Customs (HMRC).

I (full name) ..........................................................................................................................of (company name and address) ....................................................................................... .......................................................................................................................... .......................................................................................................................... ..........................................................................................................................

I am supplying the following goods and/or services to the disabled person named overleaf.
Please tick the appropriate box and give details of the goods and/or services in the space provided:



Insert details

Goods which are being supplied for the customer’s personal use

...................................................................................................... ...................................................................................................... ...................................................................................................... ...................................................................................................... ...................................................................................................... ...................................................................................................... ......................................................................................................

Services of adapting goods to suit the needs of the customer

Services of installation, repair or maintenance

Alterations to a private residence

Monitoring a personal alarm call system for the personal use of the disabled person

Signed .................................................................................... ..........

Date ............................................

Part 2. Customer's declaration

Note to customer

You should complete this declaration if you are ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.

You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.

A person is ‘chronically sick or disabled’ if he or she is a person:

 with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities

 with a condition which the medical profession treats as a chronic sickness
It does not include an elderly person who is not disabled or chronically sick or any person who is only

temporarily disabled or incapacitated, such as with a broken limb.
If you are unsure, you should seek guidance from your GP or other medical professional.

Please give this completed form back to the supplier. They will keep it with their VAT records. Please do not send it to HMRC.

I (full name) ............................................................................................................................ of (address) ........................................................................................................................... .......................................................................................................................... .......................................................................................................................... ..........................................................................................................................

declare that I have the following disability or chronic sickness................................................................................................................................................................................. ................................................................................................................................................................................. ................................................................................................................................................................................. .................................................................................................................................................................................

I am receiving the goods and/or services detailed overleaf, which are being supplied to me for domestic or my personal use and I claim relief from VAT.

Signed ....................................................................................

Date..................................................

Note the useful phrase: "with a condition which the medical profession treats as a chronic sickness". This certainly chimes in with my GP's view and IMO can be stretched to cover anyone who has a problem with their bg.
 
EllieM said:
So what defines "diabetic"? Do you have to be on metformin/insulin/some other medication or do people who are diet controlled count? What about pre-diabetic folk who've got their HbA1C into normal range by virtue of careful diet and blood sugar monitoring?
Click to expand...

It's an interesting question.

The zero rating comes about through section 30 and schedule 8 of the Value Added Tax Act 1994

https://www.legislation.gov.uk/ukpga/1994/23/contents

Schedule 8 lists zero rated items, amongst which are items supplied to handicapped people which is defined very generically as people who are chronically sick or disabled.

So it leaves the question open as to what counts, unlike, say, driving licence legislation, which I vaguely recall makes specific mention of those on insulin or sugar lowering meds.

I had a scout around on bailii to see if there was any case law on it, but nada.

Nearest case was in a different legislative context, but might still be a steer for anyone planning a test case, Metroline Travel Ltd v Stoute in 2015.

The Employment Appeal Judge, who, it turns out was T2, decided a diet controlled T2 wasn't covered by the Equality Act 2010, as:

"statutory guidance made clear that a condition controlled by a minor alteration of a diet was not a long term condition restricting the ability of the Claimant to carry out ordinary day-to-day tasks."​

Different though if on meds, and re prediabetics, I'm not sure it's an officially recognised diagnosis, so not much chance of them being covered.



http://www.bailii.org/cgi-bin/format.cgi?doc=/uk/cases/UKEAT/2015/0302_14_2601.html&query=Metroline
 
Back
Top