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What is the VAT exemption scheme

NRS Healthcare run a government-backed scheme that means you may not be required to pay the VAT on some of your purchases of products from NRS Healthcare at the time you order and complete your purchase.

However, as you would expect, not all purchases by all customers are eligible; so here is the very important information on how this scheme works:

A purchase can only be exempt from VAT when all the following conditions are met:

1. You (or who you are buying it for) are chronically ill or disabled , this means someone:

  • With a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activities, or
  • With a condition which the medical profession treats as a chronic sickness, such as diabetes.
  • Who is terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb

2. The goods are for personal or domestic use, this means:

  • The goods are supplied for your own private use, rather than for business purposes.
  • The goods are not made widely available for a whole group of people.

3. The products that are eligible to be supplied at the zero VAT rate, are identified on the shopping basket page with a check box and you must tick the box indicating you wish to claim VAT-exemption on that item, then click the "update basket" button before you can Proceed to Checkout.

More Information

The conditions for relief are contained in VAT notice 701/7 VAT - Reliefs for disabled people. You can find much more information on the HM Revenue and Customs Website to fully understand the conditions. You can also call the HMRC helpline 0845 302 0203 and select Option 3. (8.00am to 5.00pm Monday to Friday).

How to claim VAT exemption?

On the “my basket” page of this website a VAT exemption tick box is provided if the basket contains a product that qualifies for VAT relief. You must tick the box to state you wish to claim VAT relief on the eligible product before you click Proceed to Checkout button. During the checkout procedure, you must complete in full the reason by which you are 'chronically sick or disabled'. If possible the person making the claim should complete this form but a family member, carer or medical professional may complete the form on the claimant’s behalf. 

Please note that all orders submitted with a VAT relief claim form completed are checked before the order is processed.

It is necessary to complete a separate claim form each time a qualifying product is purchased from NRS Healthcare.

Alternatively, exemption claims can be made in writing if placing your order via post. Please contact our Customer Service Department (Tel: 0845 121 8111) for further information. Claims for VAT exemption cannot be taken over the telephone. We regret VAT cannot be credited at a later date if the required VAT exemption declaration is not received at time of ordering.