Some children are eligible for VAT Relief on products designed specifically because of their special needs.
Special Needs pushchairs can be purchased VAT Free if the purchaser provides a declaration of eligibility for VAT Relief.
The prices shown on our websites exclude VAT, and VAT at 20% will automatically be displayed in the checkout until you have ticked the box for VAT Relief. When you get to the second page of the checkout simply tick the VAT Relief Eligibility box (shown below) to confirm that you are Claiming VAT Relief. Then enter the child’s medical condition, name and address into the box. When you press the button to move to the Next Page the VAT charge will be removed.
You can download an Individual Eligibility Form (normally for a parent purchasing for use of a disabled child) here.
A charity purchasing for use of a disabled child can download a Charity Eligibility Form here.
In the event that a declaration of eligibility for VAT Relief is not provided when the pushchair is supplied then VAT may be chargeable.
However if a declaration of eligibility for VAT Relief is subsequently provided within 30 days of supply then the VAT charged will be refunded in full. This will normally be done by prior arrangement and in order to expedite supply of the pushchair.
If you are not sure whether you are eligible for VAT Relief then you should read VAT Notice 701/7/94 and/or consult your local VAT office. Or telephone us and we may be able to guide you!