VAT Information

Last updated: September 2026

VAT is applied to products according to UK VAT rules. Depending on the product, you may see VAT charged at the standard rate of 20%, the reduced rate of 5%, or the zero rate of 0%.

Certain products may also qualify for disability VAT relief when supplied to an eligible chronically sick or disabled person for personal or domestic use.

VAT rates on our products

Standard rate: 20%

Most taxable products are subject to the standard UK VAT rate of 20%. Where VAT applies, it is included in the price shown on our website unless stated otherwise.

Reduced rate: 5%

Certain products qualify for the reduced UK VAT rate of 5%. This includes qualifying retail and online supplies of contraceptive products and qualifying non-prescribed pharmaceutical smoking-cessation products such as nicotine patches and nicotine gum.

The 5% rate is applied automatically. You do not need to make a VAT relief declaration. Products charged at this rate are clearly marked Reduced VAT rate.

Zero rate: 0%

Some products are supplied at the zero rate of VAT under specific UK VAT rules.

Qualifying sanitary protection products, including sanitary towels, pads and tampons, are zero-rated where they meet the relevant rules.

Eligible incontinence products can also be supplied at 0% VAT under a separate relief when supplied to a disabled person for personal or domestic use. For normal retail quantities a written declaration is not usually required. Internet and mail-order supplies can also qualify where they are supplied to a disabled person.

For larger purchases of incontinence products, HMRC expects a signed declaration or other supporting evidence. This applies where a customer buys more than 200 disposable pads, 50 washable pads, 5 collecting devices, or 10 pairs of waterproof or leak-proof underwear.

Products supplied at the zero rate are clearly marked 0% VAT.

VAT relief for disabled or chronically sick customers

VAT relief is separate from products that are already subject to the 0% or 5% VAT rates.

If you are chronically sick or disabled, you may be able to buy certain eligible products at 0% VAT for your personal or domestic use. You can also claim when buying on behalf of an eligible person.

Who qualifies?

HMRC treats a person as chronically sick or disabled if they have a physical or mental impairment with a long-term and substantial adverse effect on everyday activities, or a condition the medical profession treats as a chronic sickness. Temporary injuries and age alone do not qualify.

You do not need to be registered disabled or receive disability benefits.

Which products qualify?

Only products that meet HMRC's rules can be supplied using disability VAT relief. Eligible products on our site are clearly marked VAT relief available.

Not every healthcare, mobility or disability-related product qualifies. Eligibility depends on both the product and the circumstances in which it is supplied.

How to claim VAT relief

  1. Choose the VAT relief option on an eligible product.
  2. Add it to your basket.
  3. Complete the VAT relief declaration for the eligible person.
  4. Continue to checkout.

Where the declaration and product meet HMRC's requirements, the eligible product will be supplied at the VAT-relief price. Any other products in your order remain taxed at their normal rate.

No doctor's letter or medical proof is normally required, although we may ask for further information if needed to confirm eligibility.

Understanding the difference

  • Reduced VAT rate means the product qualifies for the reduced 5% rate, which is applied automatically.
  • 0% VAT means the product is being supplied at the zero rate under the relevant VAT rules. Some zero-rating applies directly to the product category, while other reliefs depend on the circumstances of the supply.
  • VAT relief available means the product may be supplied at 0% only when the relevant product and customer eligibility conditions are met and, where required, a declaration is completed.

You do not need to claim disability VAT relief simply because a product is already charged at 5% or is otherwise correctly supplied at 0% VAT.

Your VAT relief declaration

Where you make a VAT relief declaration, we keep it with our VAT records as evidence supporting the VAT treatment of the sale. It is not sent to HMRC as part of your order.

Please complete your declaration accurately. VAT relief can only be applied where both the customer and the product meet HMRC's conditions.

Need help?

If you are unsure which VAT rate applies, whether a product qualifies for VAT relief, or whether you are eligible to make a declaration, please contact us before ordering.