Under UK VAT law (HMRC VAT Notice 701/7), eligible sleep and respiratory equipment—including CPAP machines and accessories—supplied by S-MED may qualify for a 0% VAT rate.
While individuals with chronic conditions are legally entitled to this relief, HMRC requires us to hold an official declaration confirming eligibility before zero-rating an order. You do not need to provide or submit physical documentation—simply checking the "I declare to be eligible for VAT relief" box on the cart page acts as your formal, legally binding electronic declaration.
Criteria for Eligibility
To legally claim zero-rated VAT, your purchase must meet all three of the following HMRC requirements:
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Recipient Status: The recipient of the goods is chronically sick or disabled (e.g., diagnosed with Obstructive Sleep Apnoea or another long-term medical condition).
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Qualifying Goods: The items being purchased are eligible for VAT relief under HMRC guidelines.
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Intended Use: The goods are bought strictly for personal or domestic use by the eligible individual.
How to Claim Your VAT Relief
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Cart Page Checkbox: Simply tick the box labeled "I declare to be eligible for VAT relief" on the cart page. This acts as your electronic declaration confirming you meet all three HMRC criteria listed above.
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Automatic Price Adjustment: Ticking the box immediately removes the 20% UK VAT from eligible items in your cart.
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Unticking the Box: If you uncheck the box, standard 20% UK VAT will automatically be added back to your order total.
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Unsure? If you have any doubts about whether your medical condition or order qualifies, please contact our support team before placing your order—we are always happy to help.
Important Exceptions
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Businesses & Corporate Entities: Companies, healthcare providers, and commercial entities do not qualify for personal VAT relief and must pay standard VAT.
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International Orders: VAT relief applies strictly to UK residents. Orders shipped outside the UK are processed without UK VAT automatically, though you may be liable for local import duties or taxes upon delivery.
Customer & Supplier Declarations
By ticking the "I declare to be eligible for VAT relief" box on the cart page and completing your purchase, you are electronically signing the following declaration:
Customer Declaration
"I (identified by my registered account name, billing address, and delivery address) declare that the recipient of these goods is chronically sick or disabled (e.g., diagnosed with Obstructive Sleep Apnoea or another qualifying condition) and that the items detailed in this order are bought strictly for their personal or domestic use.
By checking the VAT relief box on the cart page and completing this purchase, I acknowledge that I am electronically signing this declaration under HMRC VAT Notice 701/7. I confirm that the information I have provided is true and accurate. I acknowledge that making a false declaration may constitute an offence and that I am solely responsible for the accuracy of my declaration."
Supplier Declaration (S-MED)
S-MED supplies qualifying products under zero-rated VAT on the condition that the customer completes the electronic declaration on the cart page confirming the recipient is a chronically sick or disabled person utilizing the goods strictly for personal or domestic use in accordance with HMRC guidelines.
For full details on eligibility, please consult Notice 701/7: VAT reliefs for disabled and older people on the official GOV.UK website.
