Due to government tax allowances for medical related products, most customers are exempt from paying VAT on incontinence products.
You will only be asked to complete a VAT declaration form for incontinence products if you buy in larger quantities.
The eligible VAT free quantities set by HMRC are as follows:
• 200 disposable pads;
• 50 washable pads;
• 5 collecting devices; or
• 10 pairs of waterproof or leak-proof underwear
For quantities over this amount we are obliged to obtain a signed VAT Exemption Declaration or other evidence from the customer, that confirms that the products are purchases by an individual for domestic or personal use, and not by an institution such as a nursing home.
Further details can be found on the link below:
However if you are a business you will not be eligible for VAT relief if you are buying goods for a business or institution for example for use by residents in a nursing or care home regardless of the quantities purchased
Only products that have been specifically designed for use by a person with a disability or a chronic illness are eligible for VAT exemption
All washable and disposable incontinence pants and pads purchased for domestic or personal use (or by a Charity) are eligible for VAT exemption.
Only products with the VAT Exempt lozenge are eligible for purchase with VAT relief.
Domestic or personal use means that the supply is needed specifically for the use of a disabled individual or series of disabled individuals.
The following are excluded from the term ‘domestic or personal use’, and not eligible for VAT relief:
• goods and services used for business purposes
• supplies of eligible goods made widely available for a whole group of people to use as they wish, for example, a stair lift installed in a charity building and made available for the general use or convenience of all those chronically sick or disabled persons who might need it, rather than for the personal use of specified individuals
• goods and services supplied to:
• an in-patient or resident of a hospital or nursing home
• any person attending the premises of a hospital or nursing home for care or treatment
• any other person or commercial establishment, with the exception of a charity, where the goods are for use by, or in connection with, care provided to an in-patient or resident of a health institution or to a patient whilst attending the premises of a health institution where the items are intended for use in the care or treatment provided in the relevant hospital, nursing home or health institution – for more information see VAT Notice 701/31 Health and Care institutions