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HMRC internal manual

VAT Relief for Disabled People Manual

Exports and removals from the United Kingdom

Supplies to visitors

The same basic pre-conditions for zero-rating set out in VRDP05000 apply to goods and services supplied in the UK, regardless of whether the purchaser is a disabled UK resident or a disabled visitor from abroad. Some goods supplied to visitors may not be eligible for zero-rating under Group 12, but businesses may still be able to zero-rate the supply under the retail export scheme see ‘Notice 704 VAT retail exports’. That scheme applies only to people resident outside the European Community who are exporting the goods to a place outside the European Community.


For exports and removals of goods from the United Kingdom see ‘Notice 703 Exports and removals of goods from the UK’.

Supplies to disabled people or eligible charities in another Member State

Where the value of a UK supplier’s sales to citizens of any single Member State exceeds that state’s threshold for distance selling, then the “distance selling” rules will apply to that supplier. This means that:

  • the other Member State becomes the place of supply; and
  • VAT on any sales to that State becomes due there at the rate applicable in that state.

However, in the majority of cases, sales by United Kingdom suppliers to individuals in other European Union (EU) countries will not breach distance selling limits, and so these goods will be subject to UK VAT. These sales will thus be subject to the conditions of Group 12 in the same way as any other sales, and will be zero-rated if the relevant conditions are satisfied.

Use of eligibility declarations for sales to EU Member States

The eligibility declaration regime applies to these sales in exactly the same way as it does to internal, UK sales. If a UK supplier sells to individual disabled people or eligible charities in other EU Member States, he should ask those customers to provide a declaration in the normal way see VRDP44000.

This means that:

  • citizens of all Member States are treated equally,
  • administration of the tax is simplified, and
  • the risk of abuse and avoidance is minimised.