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Claiming VAT Relief - Terms and Conditions

Individuals who are chronically sick or disabled can claim VAT Relief on those products shown with "VAT Exemption" prices. A person is considered "chronically sick or disabled" if they:

  • Have a physical or mental impairment that has a long-term affect on their ability to carry out everyday activities
  • Have a condition that doctors treat as a chronic sickness (like diabetes, for example)


  • Are terminally ill

The following conditions may also qualify for VAT Relief in some circumstances: 

  • Arthritis
  • Multiple Sclerosis
  • Oedema
  • Heart Disease
  • Stroke

A person with a temporary injury like a broken leg would not qualify, nor would a frail older person who is otherwise well and non-disabled.

If you are not sure please ask your medical advisor, as we are not able to give medical opinions.

By completing our VAT Relief declaration you are agreeing to these terms and conditions and that you are claiming relief from Value Added Tax under Group 12 of Schedule 8 to the Value Added Tax Act of 1994.

Claim VAT Relief

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