What is VAT Exemption / Relief?
To attempt to simplify what appears to be a complicated system, we have put together this guide that we hope helps you understand who is and who isn't eligible to claim VAT relief on disability aids available to buy on our website.
Put simply, VAT exemption allows chronically sick or disabled people to buy eligible items at 0% VAT thus saving them money. It is normally far easier to claim this exemption when buying online. Online shops, like ourselves, are set up to allow you to answer simple questions, in the comfort of your own home. High Street retailers are generally not.
Who is eligible for VAT relief?
To be eligible for VAT relief the government says you have to fit the following criteria:
Charities - simply provide your charity number.
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; with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
- Who is terminally ill.
Important Note: It does NOT include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.
What proof do we need to provide?
In order to waive VAT on your purchase, the government requires a simple declaration to be made as to the nature of your disability at the time of ordering. No proof of your disability need be shown to any party at any time.
Its very easy to claim VAT relief, all we need to know is the name, address & disability of the person the item is for & what their chronic sickness or disability is. We don't need a doctor's letter or any reference numbers.
The above information can be provided during the online checkout or if you order by phone or post we will send you a form & a freepost return envelope asking you for the above information.
Which Items are eligible?
VAT Exemption only applies to certain items; these are items which have been designed to be used by someone who is chronically sick or disabled. Examples of such products are Bathing Aids, Mobility Aids, Toileting Aids, Continence Products & many more daily living aids. If an item is displayed as 'Eligible for VAT Exemption' on our site, you are entitled to buy it as such.
Things to Remember
We do NOT decide if an item is or isn't exempt and we don't make any more or less money if we charge you VAT or we don't charge you VAT.
If you do not complete the VAT exemption form, or you are not eligible for VAT relief, we are obliged to charge you the full prevailing VAT on the whole of your order.
Not all products are eligible for VAT relief, so we are obliged to charge VAT at the prevailing rate for those products that are not VAT exempt, even after you complete this form.
Visit the HMRC page on VAT for disabled people section.
Terms and conditions for sale of Goods to business or consumers
These terms and conditions regulate the business relationship between you and us. By using Our Web Site in any way, or by buying from us, you agree to be bound by them.
No person under the age of 18 years may purchase goods and services. We look forward to seeing you again when you are over 18.
Pure O2 Ltd
71 Princess Road
9am - 5pm GMT
Monday to Friday
T. 0870 712 0202
F. 0870 712 0202
The terms and conditions
In this agreement:
- “Carrier” means any person or business contracted by us to carry Goods from us to you, whether all or part of the distance.
- “Our Web Site” means the entire computing hardware and software installation that is or supports Our Web Site.
- “Goods and Services” means any of the goods and services we offer for sale on our web site
- “Content” means information in any form published on Our Web Site by us or any third party with our consent.
Our contract with you
- These terms and conditions apply:
- so far as the context allows, to you as a visitor to Our Web Site; and
- in any event to you as a buyer or prospective buyer of our Goods.
- Goods advertised may not be available.
- We shall accept your order by e-mail confirmation. Our message will also confirm details of your purchase and tell you when we shall despatch your order. That is when our contract is made. It is possible that the price may have increased from that posted on our web site.
- We may change these terms from time to time. The terms that apply to you are those posted here on Our Web Site on the day you order Goods and Services.
- All descriptions, weights and sizes of Goods are those of the original manufacturers and you may not rely on their accuracy. Accordingly, any such description shall not form part of this Agreement.
- If we do not have the Goods you order in stock, we will offer you alternatives before we despatch your order. If this happens you may:
- accept the alternatives we offer;
- cancel your order;
- leave the order valid, but tell us to omit the out-of-stock item.
- If we owe you money (for this or any other reason), we will credit your credit or debit card as soon as reasonably practicable but in any event no later than 30 days from the date of your order.
- Goods are at your risk from the moment they are picked up by the Carrier from our warehouse.
Price and Payment
- You must pay us the full price of your order before we will send any part of it.
- Banking charges by the receiving bank on payments to us will be borne by us. All other charges relating to payment in a currency other than pounds Sterling will be borne by you.
- Any details given by us in relation to exchange rates are approximate only and may vary from time to time.
- You will pay all sums due to us under these terms by the means specified without any set-off, deduction or counterclaim. Information you give us
- You agree that you have provided, and will continue to provide accurate, up to date, and complete information about yourself. We need this information to provide you with the Goods and Services.
- We will use our reasonable endeavours to respond to any point of dissatisfaction by you, provided you contact us within three months of purchase.
- Deliveries will be made by the Carrier to the address stipulated in your order. You must ensure that someone is present to accept delivery.
- If we are not able to deliver your goods within 30 days of the date of your order, we shall notify you by e-mail to arrange another date for delivery.
- We may deliver the goods in instalments if the goods are not available at the same time for delivery. Taxes, duties and import restrictions
- We have no knowledge of, and no responsibility for, the laws in your country of residence.
- You are responsible for purchasing Goods which you are lawfully able to import and for the payment of import duties and taxes of any kind levied in your country of residence.
Because you are buying the Goods via a website, you may have a right of cancellation if you are not buying for business purposes. If you do, (and only if you do), these are the terms which apply:
- You must tell us you wish to cancel within 14 days of your receipt of the Goods;
- In any event, you may not cancel orders for food or other perishable Goods, nor for handmade, specially commissioned or personalised goods;
- The Goods must be returned to us within 14 days of your telling us you wish to cancel:
- with both goods and all packaging in their original condition;
- securely wrapped;
- including our delivery slip;
- at your risk and cost.
- to this address:
Pure O2 Ltd
71 Princess Road
- After we have received the Goods, we will credit your credit or debit card with the full purchase price of the goods returned no later than 30 days from the date on which you cancelled the order.
- If you do not return the Goods to us within the time stated above, or inform us that you wish for us to collect the Goods at the time of cancellation, we may collect the Goods from you and our costs will be payable by you and we may use any monies you have paid to us for any reason to settle the amount you owe us (please note that this is likely to be much more costly for you).
- To fill out a cancellation form please click here: Cancellation Form
- We or our Content suppliers may make improvements or changes to Our Web Site, the Content, or to any of the Goods and Services, at any time and without advance notice.
- You are advised that Content may include technical inaccuracies or typographical errors.
- We give no warranty and make no representation, express or implied, as to:
- the adequacy or appropriateness of the Goods and Services for your purpose.
- the truth of any information given on Our Web Site;
- any implied warranty or condition as to merchantability or fitness of the Goods and Services for a particular purpose;
- compatibility of Our Web Site with your equipment software or telecommunications connection.
- compliance with any law;
- non-infringement of any right.
- Our Web Site contains links to other Internet web sites. We have neither power nor control over any such web site. You acknowledge and agree that we shall not be liable in any way for the Content of any such linked web site, nor for any loss or damage arising from your use of any such web site.
- We are not liable in any circumstances for special, indirect or consequential loss or any damages whatsoever resulting from loss of use, loss of data or loss of revenues or profits, whether in an action of contract, negligence or otherwise, arising out of or in connection with your use of Our Web Site or the purchase of Goods.
- In any claim against us our liability is limited to the level of insurance we hold at any time.
- Type.2.. Respiratory Patients, COPD, Co2 Retainers and any other medical conditions are not recommended to use our O2 machines without prior medical advice.
- None of the above is intended to affect any legal rights you may have.
Content and Intellectual Property Rights
- Title, ownership rights, and intellectual property rights in the Content whether provided by us or by any other Content provider shall remain the sole property of us and / or the other Content provider. We will strongly protect its rights in all countries.
- You may not copy, modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, display, or in any way exploit any of the Content, in whole or in part, except as is expressly permitted in this agreement.
- You may download or copy the Content only for your own personal use, provided that you maintain all copyright and other notices contained in such Content. You may not store electronically any significant portion of any Content.
- You agree that you will not, and will not allow any other person to, violate or attempt to violate any aspect of the security of the Installation;
- you agree that you will in no way modify, reverse engineer, disassemble, decompile, copy, or cause damage or unintended effect to any portion of Our Web Site, or any software used on Our Web Site, and that you will not permit any other person to do so.
- You understand that any such violation is unlawful in many jurisdictions and that any contravention of law may result in criminal prosecution.
Examples of violations are:
- accessing data unlawfully or without consent;
- attempting to probe, scan or test the vulnerability of a system or network or to breach security or authentication measures;
- attempting to interfere with service to any user, host or network, including, without limitation, via means of overloading, "flooding", "mail bombing" or "crashing";
- forging any TCP/IP packet header or any part of the header information in any e-mail or newsgroup posting;
- taking any action in order to obtain services to which you are not entitled.
- You agree to indemnify us against any claim or demand, including reasonable lawyers' fees, made by any third party due to or arising out of:
- any violation of system security as set out above;
- your use of Our Web Site;
- any other breach or violation of this agreement by you;
- the infringement by you, or by any other user of the services using your computer, of any intellectual property or other right of any person or entity, or as a result of any threatening, libellous, obscene, harassing or offensive material contained in any of your communications.
You agree to indemnify us against any claim or demand, including reasonable lawyers' fees, made by any third party due to or arising in any way out of your use of Our Web Site, or the infringement by you, or by any other person using your computer, of any intellectual property or other right of any person.
Where we provide goods or services without specific charge, then it (or they) is deemed to be provided free of charge, and not to be associated with any other service for which a charge is made. Accordingly, there is no contractual nor other obligation upon us in respect of any such goods or services.
Rights of third parties
Nothing in this agreement or on our web site shall confer on any third party any benefit under the provisions of the Contracts (Rights of Third Parties) Act 1999.
If any of these terms is at any time held by any jurisdiction to be void, invalid or unenforceable, then it shall be treated as changed or reduced, only to the extent minimally necessary to bring it within the laws of that jurisdiction and to prevent it from being void and it shall be binding in that changed or reduced form. Subject to that, each provision shall be interpreted as severable and shall not in any way affect any other of these terms.
No waiver by us, in exercising any right, power or provision hereunder shall operate as a waiver of any other right or of that same right at a future time; nor shall any delay in exercise of any power or right be interpreted as a waiver.
In the event of a dispute arising out of or in connection with these terms or any contract between you and us, then you agree to attempt to settle the dispute by engaging in good faith with us in a process of mediation before commencing arbitration or litigation.
We are not liable for any breach of our obligations resulting from causes beyond our reasonable control including strikes of our own employees.
This Agreement shall be governed by and construed in accordance with the law of England. This agreement shall not be governed by the United Nations Convention on Contracts for the International Sale of Goods, the application of which is hereby expressly excluded.