VAT ECLARATION
When purchasing some items with us, there is the option of buying free of VAT. This is only available to those customers residing in the UK. In order to do this, you must satisfy some requirements which have been laid down by HMRC. There are 3 conditions which have to be met:
- The goods purchased are solely for domestic and personal use. This excludes goods bought for business or communal use (amongst other exclusions)
- The hearing impairment suffered by the purchaser has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities
- The goods are eligible for VAT relief (where this is the case, we have indicated eligibility by stating both the VAT free price as well as the VAT inclusive price)
It is essential that any customers who are seeking to avail of the VAT free price option fill in their details on the declaration below. We cannot send out any goods at the VAT free price without this being fully completed and would have to charge VAT at the normal 20% rate. We would encourage all our customers to read VAT Notice 701/7 so that they can satisfy themselves that they qualify for purchasing items without paying VAT. This is entirely the customer’s responsibility and HMRC point out that there are penalties for making an incorrect declaration.
Click below for HMRC VAT Notice 701/7:
All information given below will be stored and made available to HMRC upon their request.