Before you use this declaration
As the the supplier, you’re responsible for making sure that your customer meets all the conditions for zero rating.
This declaration does not automatically justify zero rating your supply to a disabled person. You must make sure that the goods or services you’re supplying qualify.
Check Reliefs from VAT for disabled and older people (Notice 701/7) before applying VAT relief to your supplies.
You must keep this declaration with your records, do not return it to the customer or send it to HMRC.