VAT relief
You qualify for VAT relief if you have a disability or a long-term medical condition and the product you’re buying is for your personal or domestic use. The purchase doesn’t have to be made by you directly, if a family member/carer buys the item or service on your behalf, VAT will not be charged.
For VAT purposes, you’re considered to have a disability or long-term illness if any of the following apply:
- You have a physical or mental impairment that has a substantial and long-term negative impact on your ability to carry out everyday tasks.
- You have a condition that is recognised by the medical profession as a long-term illness, such as diabetes or heart disease.
- You are terminally ill.
Conditions that do not qualify for VAT relief include:
- Being elderly and frail without meeting the criteria above.
- Having a temporary disability or incapacity, such as a broken bone.
VAT relief applies only to lifeline equipment and monitoring services such as Delta Alert and Delta Active.
Most of our lifeline customers benefit from this and pay zero VAT. Other services, including Delta Support and Delta Respond, are not eligible and will be charged at the standard VAT rate.
To qualify, the service user simply needs to complete a Disabled Person’s VAT-Relief Declaration, which we provide by email or during installation. We’ll guide you through the process to make it as easy as possible.
Visit the Gov.UK website for more detailed information.