Our VAT Policy explains how we implement the rules and conditions of VAT from HRMC related to purchasing incontinence products. VAT is payable on a range of everyday products and services and the standard rate of VAT is 20%.
The incontinence products for sale on Incontinence Supermarket have no VAT added to them. This rate of VAT is classified by the UK Government
Zero-Rated VAT is still a rate of VAT but is calculated at 0%. The other rates of VAT are Standard Rate 20% and Reduced Rate 5%.
Incontinence products are eligible for Zero-Rated VAT because they are classed as part of the VAT Notice 701/7: VAT reliefs for disabled and older people.
Please visit GOV.UK for a more in-depth explanation of the VAT Notice.
The incontinence products that are VAT exempt include incontinence pads, incontinence pants, belted undergarments & shields, bariatric products, bed pads and chair pads.
Toilet aids such as urinals, bed pans, commodes, raised toilet seats, toilet aid frames and mobility handrails are also VAT exempt.
If you are ‘chronically sick or disabled’ you are entitled to pay no VAT on zero rated incontinence products. You DO NOT have to be means-tested, registered disabled or receive disability benefits to qualify for the zero rated products.
What does ‘chronically sick or disabled’ mean?
A person is ‘chronically sick or disabled’ if he/she is a person with a:
Physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities.
A condition which the medical profession treats as a chronic sickness.
Can someone else buy you incontinence products and still pay no VAT?
YES. A carer, a partner or anybody for that matter can purchase incontinence products that have Zero-Rated VAT applied if they are acting on behalf of the ‘chronically sick or disabled’ and the products are for the ‘chronically sick or disabled’ personal use.
Who is not included?
The VAT notice states that VAT relief does not include an elderly person who’s not disabled or chronically sick or any individual who's only temporarily disabled or incapacitated, such as with a broken limb.
We do charge VAT on products that are not included in VAT Notice 701/7: VAT reliefs for disabled and older people. We also charge VAT on deliveries (if applicable) as these are not covered by the VAT Notice.