A word about VAT (Value Added Tax)
Buying your ResMed products VAT free
HM Revenue and Customs (HMRC) allow some goods and services to be purchased VAT-free. Certain products available in the ResMed online shop have been specifically designed for use by disabled or chronically sick people, so they can be bought VAT free by some customers. You can see which items are eligible by looking for the “VAT Free” logo on the product page
To decide whether you are entitled to buy these products without paying VAT, read the frequently asked questions below. For further information, refer to the HMRC web page: Reliefs from VAT for disabled and older people (VAT Notice 701/7) Eligible customers should check the box marked, I am entitled to VAT relief for disabled people, before adding any item(s) to their basket..
I am not registered as disabled; am I eligible?
For the purposes of VAT, HMRC use the word disabled to refer to anyone who has a disability and/or is chronically sick; obstructive sleep apnoea is an example of a chronic sickness. You may come under one or both of these terms and may not need to be formally registered in order to be entitled to VAT relief.
People who are buying an eligible product for someone else who is disabled or chronically sick may also be able to buy the item VAT free.
In all cases, the person who will be using the product must only do so for personal and domestic, not business, use. The product(s) should be related to the person’s disability or chronic sickness.
Does VAT relief only apply if I have moderate to severe obstructive sleep apnoea?
For the purposes of VAT, HMRC use the word disabled to refer to anyone who has a disability and/or is chronically sick; obstructive sleep apnoea is an example of a chronic sickness. You may come under one or both of these terms and may not need to be formally registered in order to be entitled to VAT relief.
People who are buying an eligible product for someone else who is disabled or chronically sick may also be able to buy the item VAT free.
In all cases, the person who will be using the product must only do so for personal and domestic, not business, use. The product(s) should be related to the person’s disability or chronic sickness.
You may qualify to buy eligible products VAT free from the ResMed online shop if you are disabled or have a different chronic sickness and the product(s) you buy relate directly to it. If you are unsure whether or not your condition is classed as a chronic sickness or disability, try consulting your doctor or medical adviser for help, or check the HMRC Vat Notice 701/7 for more details.
Where can I get further advice?
For more information, please call the ResMed Operations Team, free phone 0800 917 7071 or email patient-uk@resmed.com
Alternatively, go to the HMRC website and search for VAT Notice 701/7.
