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VAT Rules - Diabetes products are VAT Free - HMRC guide

Mick1959

Well-Known Member
Messages
151
Location
Cambridgeshire
Type of diabetes
Type 2
Treatment type
Tablets (oral)
Hi

I have read often on the forums where retailers deny knowing that products for those who have or buy for diabetics are VAT free.

So here is a link from Gov.uk site re VAT Notice 701/7: VAT reliefs for disabled and older people

(note HMRC admits terminology is all encompassing and may be insensitive to some but includes diabetics - see below)

Under this notice its states under paragraph :

3.2.1 What does ‘chronically sick or disabled’ mean?
A person is ‘chronically sick or disabled’ if he/she is a person with a:
  • physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities
  • condition which the medical profession treats as a chronic sickness, such as diabetes
See link: https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-and-older-people#customer

Perhaps quoting this will help you convince the unknowing to obtain the items such as meters test strips/sensors vat free or show them a copy of the note
 
Do we pay VAT on glucose tablets, glucogel etc ? This has never occurred to me before and I'm wondering.
 
.

If we have been declared as in remission, or diabetes resolved, presumably the VAT free no longer applies as we are classed as no longer diabetic. This is worrying me a little because it would increase the price of the Libre sensors by a huge amount.
 
Would this include the new 'sugar tax' ?i only buy coke in case i need it to treat a hypo
 
JMK1I said:
Do we pay VAT on glucose tablets, glucogel etc ? This has never occurred to me before and I'm wondering.
Click to expand...
Good point..ill be asking morrisons when i next buy them
 
It is certainly a complicated document.
My understanding is that a product specifically designed for use by someone disabled, or chronically ill, should be zero rated VAT, but not if the product can be used by someone without impairments. Thus, items such as glucose tablets, (which some athletes use as energy boosters), and Coke, which although used for quick sugar intake by people with diabetes, is also enjoyed by people without diabetes, don't qualify for VAT relief. (Sorry @james11 and @JMK1954 ).
I'm afraid @Bluetit1802 , your issue with Libre is a bit less clear. The sensors are designed specifically for monitoring blood glucose, and therefore for use by people with diabetes, if you are considered to no loger have diabetes, then perhaps you are not able to claim VAT relief? The accompanying form highlighted in my previous post does have a declaration to sign to the effect that you are declaring a disablity or chronic illness.

Edit by Pipp, to to correct tag to bluetit1802
 
Last edited:
Pipp said:
The accompanying form highlighted in my previous post does have a declaration to sign to the effect that you are declaring a disablity or chronic illness.
Click to expand...

Yes, when ordering meters, strips, and the Libre, there is a tick box with 2 choices: Are you diabetic/ are you purchasing this for someone who is diabetic. I am really going to have to be assertive with my GP. He changed my diabetes status without any consultation whatsoever after picking up on my HbA1cs for the last 4 years. (All in the low 40's but not out of the pre-D range apart from one)
 
A reason to not having diabetes status changed, perhaps? In addition to the other monitoring that goes with the label.
 
Although, @Bluetit1802 yours would seem to be a bit of a grey area. After all, Libre is a specific product for measuring blood glucose, and it is unlikely to be of use to anyone who has not either had diabetes or pre-diabetes, or is in remission.
 
I dont understand as if you are diagnosed then you are diabetic for life. The only thing keeping you “in remission” or whatever term is used is what you are choosing to eat. An increase in carbs and the Diabetes is very much there again. You cannot rewind the diagnosis, can you?
 
That would certainly be a great argument to use if ever anyone queried the VAT status of your purchases.. as 99% of doctors would say its a chronic progressive disease then once diagnosed you're stuck with it for life... the fact we know they're wrong shouldn't worry the taxman...
 

You are quite right. My GP is wrong. I had no choice in the matter. I did raise the subject, and his only concession was to add another code to my medical notes saying "at risk of diabetes" but he left the "diabetes resolved" in place. By the way, "diabetes resolved" is the wrong code as this relates only to a minority of people in certain restrictive circumstances. For the rest of us, the correct code is "diabetes in remission" So he is wrong anyway!
 
Thanks for that clarification @bluetit. The way I feel about it is I will “control” it because I want to but do not want to disappear under the radar and miss out on eye tests, etc as a consequence.
Agree @bulkbiker Since I bought my own meter and fund my strips I want to remain VAT exempt. If I am able to maintain good levels I am saving the NHS and everyone else the cost of treating complications so they cant have it every which way!
 
This thing with GP's stating diabetes as resolved is confusing as different GP's seem to be offering different opinions rather than advice.

I was told quite categorically by my GP that diabetes is a life long condition, it does not go away, it can be controlled, not eliminated, and if controlled through exercise and diet, the impact on your life is negligible.

The difference apart from a healthier you, will be if you are no longer prescribed medicine like Metformin, and you will no longer receive free prescriptions.

Maybe there is good reason for diabetics and disabled to lobby for a VAT exemption card - like NHS medical exemption card, which can be produced to remove VAT at the tills
 
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