If your patient is disabled or has a long-term illness, they won’t be charged VAT on products designed or adapted for their own personal or domestic use. Also, they won’t be charged VAT on:
      • Repairs or maintenance
      • Spare parts or accessories
      • The installation and any extra work needed as part of this

The product and the patient's disability have to qualify.  Below is the VAT Exemption Declaration Form for the patient to fill in and give to the pharmist.

Click on the below image to open and print the VAT exemption form.