VAT relief is available on the purchase price of Theraplay tricycles and Dino trikes if the rider is disabled or has a long-term illness. VAT is not charged on the products as they are designed solely for disabled people and for the rider's own personal or domestic use.
HMRC describes the disabilities qualifying for VAT relief as:
- you have a physical or mental impairment which has a long term and substantial adverse effect upon your ability to carry out everyday activities
- you have a condition that's treated as chronic sickness
- you're terminally ill
Most accessory items are VAT Exempt as they are designed solely for the use with the cycle however items such as light sets and rain covers are not exempt from VAT.
To demonstrate that you're entitled to buy the goods VAT free, please fill up the VAT Exemption Declaration form (attached below).