VAT Exemption

IN BRIEF

VAT exemption applies to:
- Disabled or Chronically sick individuals buying for Personal Use.
- Registered charities buying for the use of the disabled person.

NOTE: the item purchased must relate to the specific disability.
Seasonal Affective Disorder (SAD) is classified as disabling. 
Where required for treating SAD, lightboxes can be classified as zero-rated if the appropriate form is signed. 

Customers should note that Seasonal Affective Disorder is deemed to be disabling and may qualify for VAT relief. All products sold for these conditions are clearly marked as being sold as VAT free for which the appropriate VAT Exemption Form will be sent and must be returned in the envelope provided in order to qualify for the VAT-free price.

Products which qualify for VAT relief are for personal use only and must be for the specified condition e.g Seasonal Affective Disorder etc.

The sale of such products is based on these conditions.

If you are not sure if you qualify or you require further information you should contact us before purchasing either by emailing us at sadbox@aol.com or telephone (01704) 500505

(However Natural Alarm Clocks are not classified as treatments and therefore VAT will be included in the final price of these)

Claiming Exemption is easy

When placing an order you will have the option of choosing VAT exemption or not. 

If you choose the VAT exempt option we will send you a form which will need to be completed and returned with 7 days otherwise you will be charged VAT at the appropriate rate. 
Exemption is activated by signing and returning the form we have sent you. 
No other proof is required, but fraudulent claims could be checked and could constitute an offence. This form can be signed by the person themselves, a guardian, a carer, a parent or a representative.

An example of a fraudulent claim might be for example if a lightbox was purchased as a colour lamp for art work- this would not be a zero-rated supply.

Detailed information is available from the Customs and Excise website.

Items for use in an institution, or if you are re-selling the goods you are not eligible for zero-rating.

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