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How to use this Guide

The Just Good Prices website is not a substitute for independent professional advice and users should obtain any appropriate professional advice relevant to their particular circumstances. Those people who are fully reliant on benefits and/or struggling for cash should go to a Citizens Advice Bureau or one of the network of Independent Advice Centre for a one-on-one detailed benefits check up.

What is VAT Relief ?

Before you pay for any product or service, check that it qualifies for zero-rating and that the supplier is registered for VAT. ( Just Good Prices Ltd, is a VAT registered Company)

When you buy a zero-rated product or service, you will have to sign a form declaring that you have a chronic illness or disability and what it is. You must also declare that the product or service is for your own 'personal or domestic use'. The supplier should have copies of this form. With Just Good Prices Ltd (supplier) you have the option of filling in the form on-line or we are happy to send you a form in the post, the choice is yours.

You can then buy the product or service at a price that excludes VAT. You don't have to pay VAT and then reclaim it from the government - it will be taken off the purchase price before you pay, however products are normally not dispatched until the supplier has received the completed VAT Exemption Form

You can find an example of the declaration form in the 'VAT relief for disabled people' notice on the HM Revenue & Customs website. The form is a simple declaration and does not need a doctor's signature or certificate. The H M Customs and Excise states to qualify for zero-rating, the goods or services must be supplied to an individual for their 'domestic or personal use', and not for the general use of other able bodied persons. It does not include a person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was generally able-bodied. A product or service must also be supplied for the 'personal or domestic use' of a chronically sick or disabled person to qualify for zero-rating.
You do not have to be registered Disabled to Qualify

Who is eligible for VAT Relief ?

If you are in any doubt as to whether you are eligible to receive goods or services Zero-Rated for VAT you should consult your local VAT office before signing any declaration. Section 39.2 of the VAT Act 1983 provides for severe penalties for any-one who makes use of a document which they know to be false for the purposes of obtaining VAT relief. You could also contact H M Customs and Excise Advice Service on: 0845 302 0203 for general advice

The VAT law states that you must be 'chronically sick or disabled' to qualify for VAT relief. H M Customs and Excise define a person 'chronically sick or disabled' if they:

• Have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities
• Have a condition that doctors treat as a chronic sickness (like diabetes, for example) or are terminally ill
• You may purchase on behalf of another person (mother, father etc) but this must be stated on the form, i.e. purchased on behalf of............who has......etc.
• Charities: Organisations recognised as charities by the Charity Commission, OSCR or HMRC by either registration as charities or by exemption from registration are eligible for charity VAT reliefs, however, unregistered charities claiming VAT relief may need to demonstrate that they have 'charitable status'. This may be evident from their written constitution or by the recognition of their charitable status by HM Revenue and Customs.

Who is not eligible for VAT Relief

The H M Customs and Excise states to qualify for zero-rating, the goods or services must be supplied to an individual for their 'domestic or personal use', and not for the general use of other able bodied persons. It does not include a person with a temporary injury like a broken leg would not qualify, nor would a frail older person who was generally able-bodied. A product or service must also be supplied for the 'personal or domestic use' of a chronically sick or disabled person to qualify for zero-rating. Some of things not covered by this include:

• Products and services used for business purposes
• Products made widely available for a group of people to use
• Products and services supplied to people who are staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care
• Not All Class 3 mobility scooters qualify for zero-rating, The VAT office will consider if it can be zero-rated ( form V1-7-Chapter 12)

Products that are eligible for VAT Relief

Some examples of products that are zero-rated for VAT are:

• Wheelchairs
• Some medical and surgical appliances - like artificial limbs, for example
• Electrically or mechanically adjustable beds
• Riser Recliner Chair or Stair lifts
• Computer software or hardware designed specifically for disabled people
• Gadgets and devices that are designed solely to make everyday tasks easier for disabled people, like kettle tippers
• Vehicles that have been adapted for use by a disabled wheelchair or stretcher user

Disability Living Allowance (DLA)

This is a benefit you can get if you need help getting around and/or looking after yourself because you are ill, disabled or terminally ill. You must claim before you reach age 65.

Disability Living Allowance - sometimes referred to as DLA - is a tax-free benefit for children and adults who need help with personal care or have walking difficulties because they are physically or mentally disabled

• You may get Disability Living Allowance if:
• You have a physical or mental disability, or both
• Your disability is severe enough for you to need help caring for yourself or you have walking difficulties, or both
• You are under 65 when you claim

Attendance Allowance

Attendance Allowance (AA) is a tax-free benefit for people aged 65 or over who need help with personal care because they are physically or mentally disabled. Attendance Allowance is not usually affected by any savings or income you may have.

To get Attendance Allowance you must be in Great Britain, or be treated as living here, and meet certain other conditions about your residence and presence

• You may get Attendance Allowance if:
• You have a physical or mental disability, or both
• You disability is severe enough for you to need help caring for yourself
• You are aged 65 or over when you claim

Special Rules - If you are Terminally ill

If you have a progressive disease and you are not expected to live for more than another six months there are special rules for claiming to make sure you get your benefit more quickly and easily.

Incapacity Benefit

If you can't work because of illness or disability you may be able to get Incapacity Benefit (IB), a weekly payment for people who become incapable of work while under State Pension age

When you make a claim for Incapacity Benefit you will usually have a Personal Capability Assessment. As part of this, a doctor may recommend that you attend a medical examination

If you're refused Incapacity Benefit or if you have questions about your payment, you can ask the office that dealt with your claim to look again at their decision. If you're still unhappy with the outcome, you can appeal

You may be able to claim Incapacity Benefit if any of the following apply to you:

• Your Statutory Sick Pay has ended, or you can't get it
• Your are self employed or unemployed
• Your have been getting Statutory Maternity Pay (SMP) and have not gone back to work for your employer because you are incapable of work
• Your were under State Pension age when you became sick
• You usually need to have paid enough National Insurance (NI) contributions to qualify.

Council Tax Reduction for Disabled People

Council Tax helps pay for local services like policing and refuse collection. You may be entitled to a reduction in Council Tax if you are disabled or have a disabled person living with you.

The disabled band reduction scheme aims to ensure that disabled people do not pay more Council Tax because they live in a larger property than they would have needed if they were not disabled. Having a disability does not automatically entitle you to a reduction

You should write to or telephone your council if you think you may be entitled to a reduction on your Council Tax. You will need to apply for the reduction; your council will not automatically apply it, even if you receive care and support from social services

Disabled Facilities Grants

If you need improvements and adaptations to your home to help you continue to live independently there, you can ask the social services department of your local council to do an assessment of your home

Local councils are required by law to give Disabled Facilities Grants to eligible applicants to make houses suitable for disabled people. However, you may be expected to pay some of the costs, depending on your financial circumstances.

Disabled Facilities Grants are available to owners and tenants in both private and social housing subject (in England) to a limit of £25,000.

Grants can be used on any adaptation that will make it easier for the disabled person to get into and around your home, or (for example) to provide suitably adapted kitchen and bathroom facilities or heating and heating control equipment

Sometimes, local councils may provide assistance such as low cost loans as well as grants to private homeowners and others to help renovate, repair or adapt their home

Discretionary Housing Payment

Qualifying guidelines vary, but if you are entitled to some Housing Benefit you are entitled to apply for a Discretionary Housing Payment.

Services and Support you may be entitled to

A health and social care assessment with the social services department of your local council is often the first step towards getting the help and support you need.

At the assessment, a specialist (often an occupational therapist) looks at your individual needs and discusses them with you. This is so that the right support can be provided where necessary. Services you may need can include healthcare, equipment, help in your home and residential care.

Some of the services include:

• Home care help with things like cleaning and shopping
• Disability equipment and adaptations to your home
• Day centres to give you or the person who cares for you a break
• Day care for your child if either you or they are disabled
• Care homes

Bereavement Payments

Bereavement Allowance is a weekly benefit paying up to £85/week for up to a year after the death of a spouse/civil partner who paid NI contributions. To be eligible you need to be over 45 when they died, but not yet the State Pension age.

NHS Provision

Your mobility needs will be assessed by the Wheelchair Service, and a chair which meets your needs will be prescribed, supplied and maintained free of charge. This will normally be the cheapest chair that meets your clinical need. Voucher schemes are designed to increase the choice of wheelchairs available to you. Wheelchair Services decide locally whether to have a scheme and how that scheme is applied

What is the Wheelchair Voucher Scheme?

The NHS has the option of an Independent Voucher scheme for people who are in need of a wheelchair. The independent voucher scheme gives a wider choice of wheelchairs to suit people's needs and their pockets. Not all NHS Wheelchair Assessment Centre use Voucher scheme in the same way as not all shops will except the voucher as payment. (The voucher scheme is not yet implemented nation wide and it may vary within different areas off the country)

You will need to be referred by your doctor to your local Disablement Services Centre or Wheelchair Assessment Centre.

Disablement Services Centre or Wheelchair Assessment Centre, will assess you for a wheelchair suitable for your needs and those of your carers. They will normally not issue a voucher for items such as Powerpack.

You will be able to choose any make or model of wheelchair provided it is appropriate for your needs. If the cost of the wheelchair is more than the value of the voucher issued, you will have to pay the difference. As with all thing that are 'Free 'there is always a catch the wheelchair and dealer have to be approved which can take time.

Wheelchair vouchers are restricted to the item agreed on the voucher, they can not be used for other products or transfered to a third party.We aim to process vouchers as quickly as possible simply give us a ring we are always happy to help, please phone 0845 867 4918 for more information

Wheelchair Voucher Option

1. NHS Provision which is free at the point of delivery
2. Partnership Option
3. Independent Option
In every case the Wheelchair Service will need to be absolutely sure that any chair supplied to you meets your clinical needs
You cannot exchange the voucher for cash. Also, if you buy a wheelchair privately from a commercial company or individual, you cannot 'claim back' the money from the NHS Wheelchair Service.
The voucher is non-taxable so it does not affect any disability benefits you are receiving.

Partnership Option

This applies to a limited range of chairs, selected by the NHS Wheelchair Service, and you can only choose from this range. The voucher reflects the value of the wheelchair originally recommended and you then pay the difference in cost. The wheelchair will remain the property of the wheelchair services the wheelchair will be repaired and maintained free of charge.

Independent option

Your are given a voucher towards the cost of the chair, but there is no restriction on the design, manufacturer or value of the chair you select, provided the chair meets or exceeds your clinical needs. For this option, the voucher will include the value of the "free" chair, and an additional amount for repair and maintenance during the expected life of the chair. You own the wheelchair and are responsible for its repair and maintenance

For further details contact your local NHS Wheelchair Service or call us on 0115 871 8475