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Can The Customer Buy VAT Free Goods?

Answer: To be able to buy goods or services without paying VAT the customer must be "Chronically Sick or Disabled".

To meet this requirement, at least one of the following conditions must be met:

  1. They are Terminally Ill.
  2. They have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities.
  3. They have a condition that doctors treat as a chronic sickness, such as diabetes. A temporary injury, such as a broken bone would not qualify. Nor would being frail and elderly be sufficient reason if the person was otherwise well.

The general rule is - if in doubt, check with a doctor who can confirm whether the conditions are met. So, provided one of the conditions is met, then the person meets the first of the 3 Buying Requirements. To check whether the other 2 Requirements can also be met, go back one step and click on those options.


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