We price all the adjustable beds as Zero VAT. This is because HMC&E will allow us to sell the adjustable beds at Zero VAT if the customer(s) are registered disabled, have a chronic ongoing condition, a terminal illness or can supply a letter from their Doctor which confirms that the customer requires the use of an electrical lift & rise recliner due to a medical condition. Below is an excerpt from a HMC&E document regarding who can claim Zero VAT on these adjustable beds:
3.2 Supplies to handicapped people
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
3.2.1 What does ‘chronically sick or disabled’ mean?
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.
If you don't feel you qualify for Zero VAT pricing then please note that we can still supply an Adjustable Bed to you, and we will simply add the VAT on. Please call us to discuss on 01283 740004.