How do you know if you are entitled to VAT exemption if you are Diabetic ?
HMRC allows retail customers to complete a declaration of exemption from UK VAT in certain chronic conditions and disabilities. Diabetes is one of these chronic conditions. The HMRC guidelines do not specifically refer to Diabetes, and in most cases you will need to be under the long term care of a Doctor for diagnosed Diabetes and receiving care in the form of medicines, either oral or injected insulin to qualify. Long term is again, not defined but is reasonably considered to be in excess of 12 months.
So if you have been diabetic for over a year, and in receipt of medicines to treat the diabetes, you should in principle be able complete a declaration of VAT exemption on certain test and kits and other medical aids which are required specifically to assist with the care of your chronic disability.
Suppliers are required to obtain a separate, ideally, signed declaration which has to be kept as part of their VAT records. This form allows the supplier to not charge UK VAT on the supply.
You can download an exemption declaration form here
Return the completed form to firstname.lastname@example.org with your Valuemed order number in the subject line