3 in 1 Portable Daylight Lamp - VAT Free
3 In 1 Portable Daylight Lamp Bright daylight colour LED’s. A torch, a desk lamp and a power bank. The built in rechargeable battery allows for long battery life and USB charging, making this lamp a useful addition to take with you on the go and it fits neatly inside a handbag.
Are you eligible for VAT relief?
HMRC states that if you are “chronically sick or disabled” you can purchase goods without VAT when purchased for your personal or domestic use. A parent, spouse or guardian can also purchase on behalf of this person and obtain VAT relief.
Physical or mental impairments, which have a long-term and substantial adverse effect upon his/her ability to carry out everyday activities or a condition which the medical profession treats as a chronic sickness. Goods used for your own private use only, rather than for business purposes. It cannot be used by anyone else.
Which products are eligible for the relief?
The declaration is only attached to those products with are eligible for the relief. It is only those products which have been designed for the sole use of disabled people that are eligible for the VAT relief. It is the designer or manufacturer who determines this not Story & Sons. Further information on the VAT relief can be found on the HMRC website – VAT Notice 701/7: VAT reliefs for disabled or older people. Please do not make the declaration if you are unsure – it is an offence to make a false declaration.