If you do not declare eligibility for VAT relief, VAT will then be added at the standard rate of 20%.

FAQ’s

Do I need to be “registered disabled”?
No. HMRC says relief is for disabled or chronically sick people, and it isn’t means-tested or dependent on benefits. GOV.UK

Can I claim if I’m buying for someone else?
Yes—if you’re buying on behalf of a person with a chronic condition and the goods are for their personal/domestic use. We’ll need their name and address on the declaration. GOV.UK

Is an online tick-box OK?
Yes. HMRC accepts electronic declarations if we keep evidence (e.g., your details and timestamp). GOV.UK

Where can I read the rules?
HMRC VAT Notice 701/7 and GOV.UK’s summary pages explain eligibility and declarations

Supplier’s Declaration: The Better Sleep Clinic of 25 King Street, Bristol, BS1 4PB declare that we are supplying the qualifying products you are purchasing, under the condition that the recipient is a chronically sick or disabled person (as defined above) and is using them for their personal or domestic use.

Customer Declaration: I, (identified by my registered name and billing address), declare that the recipient of these goods has Obstructive Sleep Apnea and is receiving the goods detailed in this order for their domestic or personal use, and I therefore claim relief from VAT. By ticking the box, I acknowledge that I am electronically signing this declaration as of the date of this order.