VAT Exemption (UK and Northern Ireland residents only)

You are entitled to VAT relief on the purchase of your TENS unit if you are chronically sick or have a disabling condition, and that the goods are being supplied to you for your domestic or personal use.

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;
• with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
• 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.

If a parent, spouse or guardian acts on behalf of a 'chronically sick or disabled' person, your supply is treated as being made to that 'chronically sick or disabled' person.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.

Please note there are penalties for making false declarations.

If you qualify for VAT zero rating you must complete the Vat Exempt Declaration Relief form below to claim relief from VAT on the goods you are ordering. By entering details of your condition on the declaration form, you are claiming V.A.T under group 12 of schedule 8 to the Value Added Tax Act of 1994.

Providing we receive this form and you meet the criteria for exemption we will refund your VAT.

VAT Relief Declaration Form