VAT Exemption
If you are chronically sick or disabled, you may be able to purchase eligible Piedro orthotic footwear and products without paying VAT. Here is everything you need to know and how to claim.
What is VAT exemption?
VAT (Value Added Tax) is a tax charged on most goods and services in the UK, currently at a standard rate of 20%. Under UK Government rules, individuals who are chronically sick or disabled can buy certain eligible products at a 0% VAT rate, provided the goods are for their personal or domestic use.
Full guidance is available in HMRC's VAT relief on certain goods if you have a disability and financial help if you're disabled pages.
Who is eligible?
According to HMRC, you qualify for VAT relief if you are chronically sick or disabled. For VAT purposes this means a person:
- with a physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities;
- with a condition which the medical profession treats as a chronic sickness, such as arthritis, diabetes, cerebral palsy or Parkinson's disease; or
- who is terminally ill.
Please note: VAT relief does not apply to a frail elderly person who is otherwise able-bodied, or to anyone who is only temporarily disabled or incapacitated, for example with a broken limb. If you are unsure whether you qualify, please speak to your GP or medical advisor — we are unable to offer an opinion on eligibility. It is an offence to claim VAT relief fraudulently.
What proof do you need?
You do not need to send us a doctor's letter, prescription or any reference numbers. HMRC simply requires a signed eligibility declaration stating the name and address of the person the goods are for, and the nature of their chronic sickness or disability.
All information you provide is treated as strictly confidential and is only made available to HMRC should they request it.
How to claim in three simple steps
Download the form
Download the official HMRC eligibility declaration form using the button below.
Fill it in
Complete the form with the name, address and condition of the person the goods are for, then sign and date it.
Upload it to us
Upload your completed form using the submission form at the bottom of this page, along with your order details.
Download the declaration form
This is the official UK Government eligibility declaration by a disabled person. Please print it, complete all sections, sign it and save or scan it ready to upload below.
Download VAT exemption form (PDF)Which products are eligible?
VAT relief applies to products that have been designed solely for use by disabled people. Children's footwear is already zero-rated for VAT, so no declaration is needed for children's products. If you are unsure whether a specific product on your order is eligible, please contact us before completing your purchase and our team will be happy to advise.
Important information
- If you do not complete and return the declaration form, or you are not eligible for VAT relief, we are obliged to charge the full prevailing rate of VAT on your order.
- Where VAT exemption has been claimed incorrectly, or there is reasonable doubt regarding eligibility, we reserve the right to charge VAT where applicable.
- The details you provide are private and confidential, held securely, and only shared with HMRC if requested.
- For further guidance, see HMRC Notice 701/7 — VAT reliefs for disabled and older people.
Submit your completed form
Once you have filled in and signed the declaration form, upload it here together with your details so we can apply VAT relief to your order.