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VAT exemption on diabetic products

Mr TEL

Mr TEL

Active Member
Messages
25
Location
Norfolk
Type of diabetes
Type 1
Treatment type
Insulin
Hi all.
Just seen your item about VAT exemptions, and straight away I have a question: You say that a tub of glucose tablets isn't exempt (which I think is a bit mean), but what happens with a hypo wallet, which comes with glucose tablets, shots and Glucogel tubes included? Also, what about any other product with the word 'Hypo' in its title? Only diabetics can have hypos I presume?
 
HI @Mr TEL , I am guessing you are referring to this article here on the main website?

www.diabetes.co.uk

People with diabetes are VAT exempt on diabetes products. Read about VAT exemption and download a VAT exemption claim form.

People with diabetes are VAT exempt on diabetes products. Read about VAT exemption and download a VAT exemption claim form.
www.diabetes.co.uk www.diabetes.co.uk

It's an interesting question, as non diabetics can get hypoglycemia (eg reactive hypoglycemia which has a special subforum here).

Hmm, looks like this is a hypo wallet

www.weldricks.co.uk

£8.69 - Hypo Wallet Glucose Kit

GlucoTablets Diabetes Emergency Hypo Wallet available to buy online at Weldricks Pharmacy. Free delivery on orders over £40.
www.weldricks.co.uk www.weldricks.co.uk

Though I agree the description has diabetes in it you could argue that it could be used by sports players wanting a quick sugar fix, so I cynically suspect that you might still have to pay VAT.

(Still, anyone remember the reason that jaffa cakes, which IMO are clearly biscuits, are called cakes. It's for the VAT exemption).
 
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AmyLamb said:
Hello everyone,

I noticed the recent discussion about VAT exemption for diabetic products, and there seems to be some confusion around what products are eligible for exemption. I would like to provide some clarification on the topic.

While certain products used by people with diabetes are eligible for VAT exemption, not all diabetic products qualify. Glucose tablets are not exempt, but there are other products that are eligible, including insulin, syringes, blood glucose test strips, and certain medical equipment.

To answer the question about hypo wallets, if a hypo wallet comes with glucose tablets, shots, or Glucogel tubes, then the VAT exemption would apply to the entire product. However, if a product only contains glucose tablets and does not meet the criteria for VAT exemption on its own, it cannot be exempted by being included in a hypo wallet.

It's important to note that the term "hypo" refers to a hypoglycemic event, which occurs when blood sugar levels drop too low. While hypos are most commonly associated with diabetes, other conditions can also cause low blood sugar levels. Therefore, products with the word "hypo" in their title may not necessarily be eligible for VAT exemption.

I hope this helps clarify some of the confusion around VAT exemption for diabetic products. If you have any further questions or concerns, please don't hesitate to ask.
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Hi Amy, where are you getting this information from? Are you a VAT/tax expert? A link would be really helpful.
 
I suspected that that would be the case. Given the fact that insulin, syringes, test strips and most medical equipment are available on prescription, that leaves very little left on your VAT receipt!
 
The shop lists items that have VAT relief:
shop.diabetes.org.uk

frio insulin wallets

Selection of insulin pouches to keep your insulin and related supplies organised and portable. Extremely durable and ideal for long journeys.
shop.diabetes.org.uk shop.diabetes.org.uk
 
Mr TEL said:
I suspected that that would be the case. Given the fact that insulin, syringes, test strips and most medical equipment are available on prescription, that leaves very little left on your VAT receipt!
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I don't get any diabetic products on prescription so I have to buy them myself.
 
Mr TEL said:
I suspected that that would be the case. Given the fact that insulin, syringes, test strips and most medical equipment are available on prescription, that leaves very little left on your VAT receipt!
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A type 2 buying their own test strips, meters, lancets or libres would be examples here as they are rarely prescribed.

One issue I hit as a type 2 diet controlled was the pharmacist asked for a or prescription to prove I’m diabetic. If we have nothing on prescription that isn‘t possible. Ultimately if you complete the VAT declaration, if asked to, you are the person taking the “risk” not the pharmacist so a bit OTT. I think I had a screen shot of my medical notes (nhs app nowadays) listing my diagnosis which saved the day.
 
Mr TEL said:
Oh dear. How come?
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because type 2 only get an exemption certificate with diabetes medication, so diet controlled obviously get neither . We also rarely get prescribed testing equipment on diet or for most medications - insulin is the exception (or gliclizide type medications and then not always but we should). The nhs fails to see the benefit for type 2 testing other than to avoid hypos.
 
Hi, when I was self funding my Libre sensors, (now have them on script.) I sourced them from my local Asda pharmacy & was informed I was VAT exempt back when purchasing them? I filled out a simple form & from then on, they scanned in a VAT exempt pricing barcode on a ring binder instead of the Libre box at the till.

Yet when I went to Boots. The staff there had never heard of this.

Having a prescription charge exemption cert helps too.
 
Mr TEL said:
Only diabetics can have hypos I presume?
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No! In addition to reactive hypoglycemia as already mentioned, migraine induced hypos are also known issue.

Many years before I was ever diagnosed with diabetes, I suffered from a very few mildish migraine hypos for short time, but I wasn't aware of what exactly was going on, and it was only after my T2 diagnosis that I accidentally discovered this connection. I just remember the worst episode when I arrived home from work with an incipient bad migraine, feeling extremely hungry , shivery, shaky with a desperate urge for sugar - and immediately rushing to scoff the contents of my little sugar bowl, thinking "Oh yuck!!" and not understanding why that urge.... though apparently my body did....
 
There isn't a definite answer. As I understand it VAT exemption applies if a) the individual is diagnosed with diabetes and b) the product can only be used in connection with diabetes. You can answer yes or no to the first one but the second (while it seems obvious to me) could be open to interpretation by the Revenue.

This link might help. https://www.diabetes.co.uk/vat-exemption.html
 
KennyA said:
There isn't a definite answer. As I understand it VAT exemption applies if a) the individual is diagnosed with diabetes and b) the product can only be used in connection with diabetes. You can answer yes or no to the first one but the second (while it seems obvious to me) could be open to interpretation by the Revenue.

This link might help. https://www.diabetes.co.uk/vat-exemption.html
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but anyone can use these things for anything. Whether it’s a useful purpose is another question. And how about the sports performance use of libre? Does that invalidate the use of the exemption for diabetes? I think like most (non criminal) legal things unless there is a very specific definition it is what is reasonable in the circumstance.

.gov says “

What HMRC means by ‘designed solely for disabled people’​

This means that the original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disability.”

This is the form for the retailer/supplier must complete (with you) and keep for their records. You might want to provide them with a copy if they are clueless https://assets.publishing.service.g...ity_Declaration_Disabled_-_March_2015__2_.pdf

and this is what one large chemist chain has to say on the matter https://lloydspharmacy.com/pages/vat-relief
 
Annette61 said:
Do home HbA1C tests qualify for an exemption?
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I wouldn't think so.
How would they know it was actually your blood that was tested and not the blood of a diabetic friend to get you VAT exemption?

If your home hba1c test shows diabetes, would it be an idea to visit your GP to see what's going on?
 
I've had a look at an exemption claim form. I don't think this is really meant for a test that is normally done at least yearly by the patient's GP.

It seems that (to be VAT exempt) there must be a formal diagnosis: the illness must be long-term (at least a year, HMRC talks about "chronically sick or disabled"): and the person claiming exemption has to declare that the goods or services claimed for are for the personal use of the claimant.

The supplier then uses the declaration as evidence for HMRC, to explain why VAT was not charged on the goods or services. Of course the form could be filled out fraudulently, but that's a criminal offence and HMRC don't like people evading tax.
 
Annette61 said:
Do home HbA1C tests qualify for an exemption?
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You would/should basically get an HbA1c test done at your registered surgery, curtesy of the taxpayer on the NHS if located in the UK & concerned.
VAT doesn’t enter into this?
 
KennyA said:
I've had a look at an exemption claim form. I don't think this is really meant for a test that is normally done at least yearly by the patient's GP.

It seems that (to be VAT exempt) there must be a formal diagnosis: the illness must be long-term (at least a year, HMRC talks about "chronically sick or disabled"): and the person claiming exemption has to declare that the goods or services claimed for are for the personal use of the claimant.

The supplier then uses the declaration as evidence for HMRC, to explain why VAT was not charged on the goods or services. Of course the form could be filled out fraudulently, but that's a criminal offence and HMRC don't like people evading tax.
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But who else is it designed or intended for if not a diabetic and their use? Of course anyone could use it but the .gov website is clear and says it’s deigned or intended use. https://www.gov.uk/guidance/vat-rel...have-been-designed-solely-for-disabled-people or https://www.gov.uk/financial-help-disabled/vat-relief

I think it qualifies if the user is already diagnosed. The fact that a dr may or may not provide an annual test isn’t part of the criteria. And this goes to prove none of us know for certain and there is an element of interpreting the wording required.
 
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