Terms and conditions

Please view our terms & conditions here.  

You may be eligible to buy bathroom equipment and tiles from us with a VAT exemption if you meet the status criteria set by HMRC – HMRC Reference:  Notice 701/7 (August 2002).  Please contact us for more information.

Extract from HMRC Reference : Notice 701/7 (August 2002):

3.1 Who can purchase zero-rated goods and services?

The zero-rating of goods and services for disabled people depends in part upon the status of the recipient – see paragraph 2.1. You can only zero rate supplies to:

  • handicapped people – see paragraph 3.2;
  • charities – see paragraph 3.3; and
  • certain eligible bodies – see paragraph 3.4.

As a supplier you must take reasonable steps to check that your customer is eligible to receive your goods or services at the zero rate.

3.2 Supplies to handicapped people

You can only zero rate supplies to handicapped people when:

  • the person is ‘chronically sick or disabled’ – see sub-paragraph 3.2.1, and
  • the goods and services are purchased or acquired for their personal or domestic use – see paragraph 3.5.

3.2.1 What does ‘chronically sick or disabled’ mean?

A person is ‘chronically sick or disabled’ if he/she is a person:

  • with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
  • with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
  • who is terminally ill.

It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.

3.2.2 Terminology

The term ‘disabled’ is used throughout this notice and means ‘handicapped’ or ‘disabled or chronically sick’.


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