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VAT Relief

If you are a UK customer and a suffer from EHS, Electromagnetic Hypersensitivity, you are eligible for full VAT relief on items for personal use such as Bed Canopies, Sleeping Bags & Bed Sheets.

Can I self diagnose EHS and buy VAT-free goods and services?

Definition of disability under the Equality Act 2010

You’re disabled under the Equality Act 2010 if you have a physical or mental impairment that has a ‘substantial’ and ‘long-term’ negative effect on your ability to do normal daily activities.

The Equality Act 2010 doesn’t apply to Northern Ireland.

What ‘substantial’ and ‘long-term’ mean ‘substantial’ is more than minor or trivial, e.g. it takes much longer than it usually would to complete a daily task like getting dressed ‘long-term’ means 12 months or more, e.g. a breathing condition that develops as a result of a lung infection

Progressive conditions

A progressive condition is one that gets worse over time. People with progressive conditions can be classed as disabled.
However, you automatically meet the disability definition under the Equality Act 2010 from the day you’re diagnosed with HIV infection, cancer or multiple sclerosis.

What isn’t counted as a disability

There’s guidance on conditions that aren’t covered by the disability definition, e.g. addiction to non–prescribed drugs or alcohol.

What HMRC means by ‘chronically sick or disabled’

For VAT purposes, you’re chronically sick or disabled if you have a:
physical or mental impairment which has a long term and substantial adverse effect on your ability to carry out everyday activities

a condition that the medical profession treats as a chronic sickness (that’s a long-term health condition)

For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example with a broken limb or someone who’s elderly but is not chronically sick or disabled.

You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you if you’re disabled or chronically sick.

Goods you can buy VAT-free

This section has information on the goods you can buy VAT-free because of your disability including:

  • medical and surgical appliances
  • invalid wheelchairs and mobility scooters
  • equipment to aid the hard of hearing, and low vision aids
  • specialist beds, chair and stairlifts, rise and recline chairs and other lifting equipment and sanitary devices
  • goods that have been designed solely for disabled people
  • computer equipment
  • emergency alarm call systems
  • boats
  • parts and accessories
  • You can hire or lease eligible goods VAT-free if you’re disabled.

Your retailer or other supplier is responsible for checking if the goods are eligible to sell VAT-free.

Building work that can be VAT-free

This section has information on the building work that can be VAT-free in your home, for example:

  • ramps, doorways and passages
  • bathrooms, washrooms and lavatories
  • installation or repair and maintenance of lifts
  • preparation or restoration work
  • ‘Your home’ means your private residence, that’s the place where you normally live. This can be the home of a close relative if you normally live there. ‘Your home’ includes your garden and any outbuildings. 

 

Authors note:

The above building work conditions are examples based on common illnesses. I think we can argue that any renovation or service that lessens EMF exposure for EMF sensitive people and that allows them to live as normally as possible in their place of residence, would be covered under preparation or restoration work.

Building materials and goods

Building materials that are used as part of the eligible work will also be VAT-free if you pay for a professional contractor (builder, plumber or other trade) to do the work.

VAT-registered contractors will pay VAT on the materials they buy, and they can reclaim this VAT back from HMRC in the normal way. Your building contractor’s supply of the materials to you will be VAT-free.

Contractors who are not VAT registered cannot reclaim the VAT on the materials they buy.

Instead, they can help you arrange for the materials to be supplied VAT-free direct to you from a VAT-registered supplier. You’ll need to give the VAT-registered supplier of the goods (for example, a builders’ merchant or DIY store) a copy of your eligibility declaration and evidence from your contractor that you’re paying them to do the eligible work for you.

If you do the work yourself or a friend, neighbour or member of your family does the work for you free of charge the materials cannot be bought VAT-free.
You’ll not have to pay VAT if you buy any fittings that are designed solely for disabled people. For more information, see VAT relief on certain goods if you.

Authors note:
In short, all of the products that are designed by us, or commissioned from outside suppliers, again by us to help our clients understand and mitigate EMF otherwise unknown or unchecked in their day to day lives, thus enabling sufferers of Electro Hypersensitivity (at a level that interferes with that person’s ability to carry out normal life) to buy goods and services without having to pay VAT.
It is up to you to decide if your condition (EHS) is debilitating or not. Our position with most of our products is that if you decide your condition is a disability, then our products (specified) are solely designed for the purpose of understanding and reducing EMF in a person’s daily life and should be free of VAT for sufferers of debilitating EHS.
If you are not suffering from debilitating EHS but want to purchase our products for EHS prevention or other purposes, you are welcome to do so but must pay VAT.

From ES-UK:
This Intolerance or Sensitivity is in the presence of electronic devices with electromagnetic radiation, like Wifi, Wifi routers, mobile phones, and wirelessly connected devices. It can be severely disabling. The symptoms can include: • cognitive disturbance or ‘brain fog’ • disturbed sleep • headaches • heart palpitation • memory loss • muscular pains and weakness • skin rashes The World Health Organization recognises these symptoms as disabling for those affected.

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