Zero Rated VAT

All our furniture prices are plus VAT, however, if you have a disabling condition or you are chronically ill, you may be eligible for Zero rated VAT when you purchase a lift and tilt recliner.  Meaning you are entitled to a refund of the VAT paid on your purchase.

VAT will be included on your purchase, then you need the Zero Rated VAT form (click here to download) fill in the form and return to us within 14 days of your date purchase.

We Cannot credit you with your VAT until we receive this form confirmation from you.

If you are not sure if you qualify for Zero Rated VAT, please contact the
Customs & Excise National Advice Service on 0845 302 0203, or contact your local VAT office.

You can also consult VAT Notice 701/7 VAT – Reliefs for Disabled People, before signing the declaration.

Do Not take eligibility for granted.  H.M Customs and Excise will seek to recover VAT if it is subsequently discovered your claim is erroneous.Sever penalties exist for VAT evasion.  Do not attempt to obtain exemption fraudulently.  If you are unsure seek guidance.

VAT relief is only available if you (the disabled person) are the purchaser and are buying a product which has been manufactured or adapted for use by a disabled person for your own use.

Relief is not available if you are a contractor purchasing for an installation for a disabled person, or if you are disabled and purchasing a product considered to be ordinary.

Please send this form to:

DG Smith Upholstery & Recliner Centre
Unit 4b
Middlebrook Way
NR27 9JR

Telephone: 01263 515930