Back to Adjustable Beds

Please contact us if you require a form from HMRC to allow us to sell to you an adjustable bed at zero VAT which is included at 20%.

We can do so if the customer is registered disabled, have an ongoing chronic condition, a terminal illness or a Doctor can supply documented proof confirming that the customer requires an adjustable bed due to chronic medical condition.

Below is an excerpt from a HMRC document regarding who can claim Zero VAT on adjustable beds:
 
3.2 Supplies to handicapped people. You can only zero rate supplies to handicapped people when: the person is ‘chronically sick or disabled’ - see sub-paragraph 3.2.1, and the goods and services are purchased or acquired for their personal or domestic use - see paragraph 3.5.
 3.2.1 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.

We will send you a form from HMRC to fill in, it is very easy to complete. It simply asks for the name and address of the customer, along with the details of the medical condition and then this is to be signed and dated. We will then store the form with our records for HMRC to inspect.

For further information the Direct Government Site is very helpful and you may also find other items of use that you can receive at Zero rate VAT.

Back to Adjustable Beds