At Stanzze Limited, we are committed to making our innovative mobility solutions—including high-performance wheelchairs for sports, advanced electric wheelchairs, and versatile ride-on scooters—accessible and affordable for all. To support this mission, we offer VAT zero-rating on eligible products for customers who qualify for VAT relief under HMRC’s rules. This relief can significantly reduce the cost of mobility aids for chronically sick or disabled individuals, ensuring that financial barriers do not hinder access to life-changing equipment. Below, we explain how VAT zero-rating works, the eligibility criteria, and how to apply for it when purchasing from Stanzze.

HMRC’s related link: www.gov.uk/government/publications/vat-reliefs-for-disabled-people-eligibility-declaration-by-a-disabled-person

What is VAT Zero-Rating?

VAT (Value Added Tax) is typically charged at the standard rate of 20% on most goods and services in the UK. However, under HMRC’s VAT relief scheme, certain mobility products designed or adapted specifically for disabled people can be supplied at a zero rate, meaning no VAT is charged. This applies to qualifying goods purchased for personal or domestic use by individuals who are chronically sick or disabled, or by charities purchasing on their behalf. Zero-rating reduces the cost of eligible products, such as wheelchairs or scooters, and also applies to related services like repairs or maintenance of zero-rated goods.

Unlike VAT-exempt supplies, zero-rated supplies allow Stanzze to reclaim VAT on related expenses, ensuring we can maintain competitive pricing while complying with tax regulations.

HMRC’s Rules for VAT Zero-Rating

HMRC’s VAT Notice 701/7 (“Relief from VAT for disabled and older people”) outlines the conditions under which mobility products can be zero-rated. Stanzze adheres strictly to these rules to ensure compliance and transparency. The key requirements are:

1. Eligible Customers:

   • The customer must be chronically sick or disabled, as defined by HMRC. This includes individuals with physical or mental impairments that have a substantial and long-term adverse effect on their ability to carry out everyday activities.

   • The goods must be purchased for the customer’s personal or domestic use, not for business purposes.

   • Charities purchasing mobility products for the personal use of disabled individuals also qualify for zero-rating.

   • Note: Individuals aged 60 or over who are not disabled may be eligible for a reduced VAT rate (5%) on certain mobility aids, but this is separate from zero-rating.

2. Eligible Goods:

   • The product must be designed or substantially-TV adapted for use by disabled people. This includes:

     • Wheelchairs, including sports wheelchairs and electric wheelchairs, designed to assist with mobility.

     • Scooters (ride-on mobility scooters) specifically designed for disabled users.

     • Vehicles adapted for wheelchair users (e.g., scooters with wheelchair-accessible features).

   • Accessories or adaptations, such as custom seating or ramps, qualify if they are integral to the mobility product’s use by a disabled person.

   • Repairs, maintenance, or spare parts for zero-rated goods are also eligible for zero-rating.

3. Declaration Requirement:

   • To apply zero-rating, the customer must provide a written declaration confirming their eligibility. This is typically done using a VAT exemption certificate or form, such as HMRC’s “Application for Zero Rating of VAT” or a similar document provided by Stanzze.

   • The declaration must confirm:

     • The customer’s status as chronically sick or disabled (or that the purchase is by a charity for a disabled person’s use).

     • The goods are for personal or domestic use.

     • Details of the goods being purchased.

   • For adapted vehicles (e.g., scooters designed for wheelchair users), HMRC’s form VAT1615A (“Declaration for zero-rated VAT supply of adapted vehicles and services”) may be required.

   • The declaration does not automatically guarantee zero-rating; Stanzze must verify that the goods and customer meet HMRC’s criteria.

4. Supplier Responsibilities:

   • Stanzze must retain the customer’s declaration as evidence for HMRC audits.

   • We must ensure the product qualifies for zero-rating based on its design or adaptation for disabled use.

   • If the customer does not meet the criteria or fails to provide a valid declaration, the standard 20% VAT rate applies.

Stanzze’s Eligible Products

Many of Stanzze’s mobility solutions qualify for VAT zero-rating, reflecting our focus on designing products tailored to the needs of disabled individuals. Examples include:

• Sports Wheelchairs: Lightweight, aerodynamic wheelchairs customised for sports like basketball, tennis, or racing, designed to enhance mobility and performance for disabled athletes.

• Electric Wheelchairs: Advanced models with features like programmable controls, all-terrain tyres, and long-range batteries, built to support independent mobility for disabled users.

• Ride-on Scooters: Mobility scooters designed for disabled individuals, including foldable models for urban use or adapted versions with wheelchair-accessible features.

• Accessories and Services: Custom seating, ramps, or maintenance services for zero-rated products also qualify for VAT relief.

To confirm whether a specific product is eligible, customers can contact our team at support@stanzze.com or review product details on www.stanzze.com, where VAT relief eligibility is clearly indicated.

How to Apply for VAT Zero-Rating with Stanzze

Stanzze makes the VAT relief process straightforward and customer-friendly, ensuring compliance with HMRC regulations while minimising hassle. Follow these steps:

1. Check Eligibility: Confirm that you (or the person you’re purchasing for) are chronically sick or disabled and that the product is for personal use. Charities should verify the purchase is for a disabled individual’s use.

2. Select Eligible Products: Choose from Stanzze’s range of qualifying mobility solutions, such as wheelchairs or scooters, as listed on our website or in our catalogue.

3. Complete the VAT Exemption Declaration:

   • During checkout on www.stanzze.com, select the VAT relief option and complete the digital VAT exemption form provided. This form collects details about your condition and confirms the product’s use.

   • Alternatively, download the “Application for Zero Rating of VAT” form from our website or request a copy by emailing support@stanzze.com. Complete and return it to us before or at the time of purchase.

   • For adapted vehicles, you may need to complete HMRC’s VAT1615A form, which we can provide upon request.

4. Submit and Verify: Submit the completed declaration to Stanzze. Our team will verify eligibility and ensure the product qualifies for zero-rating. If approved, the product price will reflect the 0% VAT rate.

5. Keep Records: Retain a copy of your declaration for your records, as HMRC may request evidence during audits.

If you’re unsure about eligibility or the process, our customer support team is available to guide you. Contact us at support@stanzze.com or call [Your Phone Number] for assistance.

Why VAT Relief Matters

VAT zero-rating can reduce the cost of a mobility product by 20%, making high-quality solutions like Stanzze’s sports wheelchairs, electric wheelchairs, and scooters more affordable. For example, a £1,000 electric wheelchair would cost £800 with VAT relief applied, saving £200. This aligns with Stanzze’s commitment to accessibility, ensuring that financial constraints do not prevent individuals from accessing innovative, life-enhancing mobility aids.

Additional Notes

• Non-Eligible Purchases: If you do not qualify for VAT relief (e.g., purchasing for business use or if you’re not chronically sick or disabled), the standard 20% VAT rate applies. Customers aged 60 or over who are not disabled may qualify for a 5% reduced rate on certain mobility aids—contact us to confirm eligibility.

• Repairs and Maintenance: If you purchased a zero-rated product from Stanzze, any subsequent repairs or maintenance services are also zero-rated, provided you confirm ongoing eligibility.

• HMRC Compliance: Stanzze retains all VAT exemption declarations for at least six years, as required by HMRC, to ensure full compliance. Customers should be aware that providing false information on a declaration is a serious offence.

• Further Information: For detailed guidance, refer to HMRC’s VAT Notice 701/7 or visit www.gov.uk for official resources. You can also contact HMRC’s VAT helpline for clarification.

Stanzze’s Commitment to Accessibility

At Stanzze, we go beyond compliance to make mobility solutions accessible and empowering. Our VAT relief process is designed to be transparent and user-friendly, reflecting our dedication to supporting disabled individuals and their communities. By offering zero-rated products, we help customers access our innovative, high-performance mobility aids—crafted with advanced materials, smart technology, and bespoke customisation—without the added burden of VAT.

For more information on VAT relief or to explore our range of eligible products, visit www.stanzze.com/vat-relief or contact our team at support@stanzze.com. Together, we can ensure that mobility is a right, not a privilege, for everyone.