VAT Exemptions

VAT Exemptions – Helping Reduce the Cost of the Items You Need

Many people do not realise this, but you may not need to pay VAT on some of your purchases of products from co-operative Xest.  We have made it as easy as possible for you to buy items without paying VAT if the VAT-exemption scheme applies to you.  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: 

• The product being purchased must be for someone who is chronically ill or disabled (see below for more information on this).   You could be buying it for yourself or you may be buying for someone else, but it is the status of the person for whom it is purchased that is the important fact.
• The exemption only covers items intended for domestic or personal use.
• Only the products on our site carrying the VAT-exemption price are eligible to be purchased this way and you must tick the box indicating you wish to claim VAT-exemption on that item.
• You (or, if you are buying the items for someone else, that person) then have to complete a VAT-exemption form (declaring that you or the person you are buying for are eligible for the scheme) when making your purchases and we have to keep a record of your declaration.  This means that we can only process these types of orders online or by mail order (and not by telephone).
• If you are buying for someone else that person should make the declaration if possible.  But if that person is unable to do (for example he or she is a child or unable to write) you can make it instead and explain it is done on their behalf.

Chronically sick or disabled means a person:

• 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

Domestic or personal use means:

·        That the item or service purchased must be made available specifically for the use of an eligible individual.

·         And the item or service is not made widely available for a whole group of people.

More Information:

The conditions for relief are contained in VAT notice 701/7 VAT - Reliefs for disabled people. Much more information about this can be found on the HM Revenue & Customs website. Alternatively, if you would like more advice on whether you are eligible you can call the National Advice Service on 0845 010 9000.

Why do I have to complete the form each time I order?

We do appreciate that sadly, some of our customers have long-term conditions that are not going to improve.  So, in those circumstances, we understand how frustrating it must be to have to complete the VAT-exemption declaration each time you order, when you’ve already told us that you are eligible.  Unfortunately, it is a legal requirement that we ask for this information in each and every purchase.  However, we have worked very hard to make the form as simple as possible and it really does only take a few moments to complete.