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Are the Goods for Personal Use Only?

Answer: In order to buy goods without VAT they must be for personal or domestic use only!

This means that the requirement will not be met if the goods are:

  • products used in, or by, a business
  • products used by a group of people
  • products supplied to people who are staying or living in a hospital or nursing home, as part of their medical or surgical treatment or with any form of care

If a person's condition means they can't actually do the shopping themselves, then a carer or a relative may buy the products for them - provided they are then only used by that person.

To check whether the other 2 Requirements can also be met, go back one step and click on those options.

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