You qualify for VAT relief if you have a disability or a long term illness (please note the definition of this below) and you’re buying the product for your own personal or domestic use. You don’t have to buy the goods yourself. If your family member, carer, guardian or spouse buys the goods or services for you, then you won’t be charged VAT.
For VAT purposes, you have a disability or long term illness if you meet any of the following conditions:
You have a physical or mental impairment which has a long term and substantial adverse effect upon your ability to carry out everyday activities.
You have a condition that the medical profession treats as a long term illness, such as diabetes or heart disease.
You are terminally ill.
Non Exempt Conditions:
They are frail and elderly but not disabled as described above.
They are only temporarily disabled or incapacitated, for example with a broken limb.