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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
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Definitions and use of terms: meaning of ‘chronically sick’

The meaning of the words ‘chronically sick’, as used in Note (3) to Group 12 (see VRDP04100 - ‘Meaning’), is:

  • long term, as opposed to acute or short term; and excludes
  • injuries of a temporary nature.

Most people will be able to point to some chronic or long term ailment from which they suffer but that does not necessarily mean that they are sick or disabled. For example, some people who suffer from long term back problems may be chronically sick or disabled but others are not; depending on the severity of the problem.