VAT relief policy

Last updated: 29 October 2026

Qualifying narrowband UVB equipment can be supplied with 0% VAT to eligible customers under the UK relief for disabled or chronically sick people. Relief depends on the product, the recipient and its intended use. We confirm whether the relief applies to your particular order before accepting it.

Who can qualify

You must have a qualifying chronic sickness or disability and use the eligible goods personally or domestically. This includes a condition treated as chronic sickness by the medical profession, or an impairment with a long-term and substantial adverse effect on everyday activities.

You do not need to be registered disabled or receive a particular benefit. A temporary injury or old age alone does not qualify. Having a named condition does not make every product or purchase automatically eligible.

This personal-use relief does not generally cover business, clinic or shared institutional use. Separate charity reliefs have their own conditions; contact us if relevant.

The declaration

Before applying relief, we ask for an eligibility declaration identifying the recipient, their address, the relevant chronic sickness or disability, the goods and their personal or domestic use. A family member, carer or authorised representative may complete it on the person's behalf where appropriate, identifying that person and their authority.

We may use an electronic declaration or a completed form. Please give accurate information and only the health detail needed. A declaration is evidence of the customer's eligibility; it does not by itself establish that the equipment qualifies. We also assess the product and supply conditions.

We retain the necessary declaration with relevant tax records and make it available to HMRC where lawfully required. Please send the declaration to us, not directly to HMRC. Our Privacy Policy and declaration notice explain how sensitive information is handled.

Prices and other charges

If VAT is otherwise chargeable, we apply the appropriate zero rate where the relief conditions are met. The confirmed quotation or checkout will show the amount payable and applicable VAT treatment. If relief does not apply or required evidence is missing, we explain the applicable price before the order is accepted.

Relief for a unit does not automatically establish the VAT treatment of every accessory, replacement lamp, spare part, installation or delivery charge. These are assessed according to the relevant supply and rules. Where delivery forms part of a single supply of eligible zero-rated goods, it may follow the goods' VAT treatment.

If you believe VAT was charged incorrectly, contact info@uvbtherapy.co.uk with your order details. We will review the transaction and make any correction due. HMRC does not make a direct refund of that VAT to the retail customer.

VAT relief is separate from clinical suitability, product conformity and consumer rights. The term used here is zero-rating at 0% VAT, which has a different tax meaning from an exempt supply.

Further information: https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017 and https://www.gov.uk/financial-help-disabled/vat-relief.