VAT Exemption Guidelines
The majority of products sold by Concept Mobility Direct may be purchased free of VAT, provided the person who will use the product meets the eligibility requirements discussed below. Our scooters and powerchairs fall within the Class ranges 1 to 3, all qualifying for zero VAT rating. Riser-recliner chairs and mobility accessories all qualify.
As the majority of our customers are eligible for VAT exempt purchases of mobility products, our prices are quoted exclusive of VAT. We require that you confirm your eligibility by ticking a box within the shopping basket, before completing the order. If you know that you are not eligible, then you should not tick the exemption box and VAT will be added to the total automatically.
To qualify for an exempt purchase, the person the scooter is being purchased for must have a chronic (long lasting) disabling condition or illness, though they need not be registered disabled. Arthritis is an example of a possible chronic condition. Registered charities may also make VAT exempt purchases.
For full details of HM Revenue and Customs guidelines, see Public Notice 701/7 – Relief for Disabled Persons.