Pay no VAT?

We price all the electric lift & rise recliners as both Zero VAT and Inclusive of VAT. This is because HMC&E will allow us to sell the recliners 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 recliners :

3.2 Supplies to handicapped people
You can only zero rate supplies to handicapped people when:

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 - see paragraph 3.5.

3.2.1 What does ‘chronically sick or disabled’ mean?
A person is ‘chronically sick or disabled’ if he/she is a person:

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.


The form from HMC&E is quiet simple to complete. It simply asks for the name and address of the customer, along with the details of the medical condition and then this is to be signed and dated. We will supply this form for you and then store the form with our records for the HMC&E to inspect as required.