VAT exemptions

Fuzzbass45

Newbie
Messages
1
Hello.

I'm a 35 year old man with type 2 diabetes, probably as a result of a bone marrow transplant for leukemia when young. After having double pneumonia and heart failure and problems with my achilles tendons I am registered diabled (for a number of reasons, I don't do things by half!). After all that, my question is this...

I am looking to buy a watch with multiple vibrating alarms to remind me about pills and injections during the day. There are some "normal" watches that do this, and some "medical" watches too. Am I allowed to claim VAT exemption on an item such as this?

Many Thanks

Steve 45
 

mrburden

Well-Known Member
Messages
288
Type of diabetes
Type 1
Treatment type
Insulin
Well, as I see it (s'cuse the pun) you may be able to claim the VAT off of an audible watch or watch designed for visual impairment, since it should come under VAT notice 701/7:

"Certain types of auditory aids (but not standard hearing aids)"
or
"Certain types of low vision aids (but not spectacles and contact lenses)"

as listed on the HMRC website:
http://www.hmrc.gov.uk/vat/sectors/cons ... bled.htm#2

The retailer may not have a copy of the exemption form, so it might be wise to take one along with you when you purchase the watch. VAT exemption must be claimed at the point of sale and cannot be 'reclaimed' after the sale by an individual.

Find a printable version of the exemption form here:
http://www.bakare.co.uk/pdfs/VAT_exempt ... vidual.pdf