Charity VAT Relief Declaration
You should complete this declaration if you are a charity and purchase goods for a ‘chronically sick or disabled’ user where the goods or services are for their own personal or domestic use.
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult the HMRC website or telephone the VAT Disabled Reliefs Helpline on 0300 123 1073. HMRC staff cannot advise whether or not an individual is chronically sick or disabled.
A person is ‘chronically sick or disabled’ if he or she is 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
- with a condition which the medical profession treats as a chronic sickness
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
If you are unsure, you should seek guidance from a GP or other medical professional.
