Please note there are penalties for making false declarations
Supplies of goods and services are only zero-rated when all of the following conditions are met:
- the customer is eligible to purchase supplies at the zero rate
- the goods are for the personal or domestic use of the customer
- the goods and services are eligible to be supplied at the zero rate
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.
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