VAT Exemption

VAT exemption applies in the following circumstances:

• Medical and scientific equipment, to be used in medical research, diagnosis or treatment when donated to NHS hospitals, Health Authorities or Health boards.
• A charitable institution providing care or medical or surgical treatment for handicapped (i.e. chronically sick or disabled persons).
• A charitable institution providing rescue or first aid services.
• Orders for personal use by individuals who have chronic illness and where the equipment gives relief of the said condition.
• For a supply of VAT exemption forms, please contact us.
• Goods shipped and paid for outside of the EC

 VAT DECLARATION (EC Residents Only)

Under regulations contained in Group 14 of the Value Added Tax Act 1983, some goods may be zero rated if you are handicapped or chronically sick. For these good to be supplied to you as VAT Zero rated you must complete the following declaration. (Print and fax this form to 0141 887 8535, or post to: Scotmed Ltd, Queen Street, Paisley, PA1 2TT)

I declare that I am an eligible person under paragraph 1 of VAT Leaflet 701/7/8 and that I am suffering from:

.............................................................................................................................................................
(Condition / Description of Illness)

 and that I am receiving from Scotmed Ltd the above goods which are being supplied to me for my personal use and I claim that the supply of these goods is eligible for relief from VAT under Group 14 of the Zero Rate Schedule to the VAT Act 1983. I confirm that the equipment is being used under medical/physiotherapy supervision.

Signature  ......................................................................    Date  .............................

If you require further information or guidance please consult your local VAT Office.