VAT will be charged at the prevailing rate on the date of invoice but may be zero-rated in some cases. Any increase or decrease in VAT between date of order and date of invoice will be passed on to you.
Zero-rated VAT applies for equipment designed solely for disabled people, which are being purchased for personal or domestic use for an individual who is chronically sick or has a disabling condition. This exemption applies where the goods, as described above, are being purchased by an individual or on his or her behalf by a parent, spouse or guardian, charity and certain other eligible establishments.
VAT exemption forms may be completed online at the point of order, for private individuals, and charities that can provide a charity number for selected lines. VAT forms can also be sent via e-mail or sent to a specified address after an order has been placed. Please email us if you require the forms in this format. If you need any clarification on whether your order can be zero-rated please contact Customer Services on 01626 835552. If your goods can be zero-rated then our Customer Services team can send you a VAT form. If your order has been processed with VAT and you subsequently return a valid VAT exemption form, the company will refund the VAT element.
Smirthwaite is responsible for ensuring that all the conditions for zero-rating are met. We may wish to contact you to verify information before goods are released and if we do not believe the VAT exemption rules have been met, we will require the payment of the VAT element before the goods can be dispatched. Parts and Service can only be zero-rated when the original equipment was supplied zero-rate.
VAT reliefs for disabled people are subject to guidance provided by HMRC. The current guidelines are available from the HMRC website and review Notice 701/7 VAT reliefs for disabled people.