VAT EXEMPTION POLICY

Last updated: 2 April 2026

This VAT Relief Policy should be read alongside our Terms of Service, Shipping & Returns Policy, and any checkout declaration completed at the time of purchase.

At Holden Grange Ltd, we understand that some customers may qualify to buy certain telecare and personal alarm products at 0% VAT under HMRC rules.

This is not a promotional discount and it is not a refund scheme. It is a form of VAT relief available on certain eligible goods supplied for the personal or domestic use of a person who is chronically sick or disabled. HMRC explains that there is no facility for HMRC to refund VAT later under this scheme; instead, the supplier applies the correct VAT treatment at the point of sale where the legal conditions are met.

1. WHO WE ARE

Holden Grange Ltd
140 Norwood Road
Southport
Merseyside
PR8 6EH
United Kingdom

Email: info@holdengrange.com
Telephone: 01704 332842

2. WHAT VAT RELIEF MEANS

Where the legal conditions are met, eligible products may be supplied at 0% VAT.

This means:

  • VAT is not charged at the point of purchase;
  • the customer does not apply to HMRC for a refund afterwards;
  • Holden Grange, as supplier, must be satisfied that the conditions for relief have been met and must keep appropriate records. HMRC’s specimen declaration is designed to support this, but HMRC also states that a declaration on its own does not automatically justify zero-rating; the supplier must still ensure the supply qualifies.

3. WHO MAY QUALIFY

Under HMRC guidance, you may qualify if you are chronically sick or disabled.

HMRC says this generally includes a person:

  • with a physical or mental impairment which has a long-term and substantial adverse effect on their 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.

Examples may include, depending on circumstances:

  • dementia;
  • Parkinson’s;
  • arthritis;
  • blindness or significant sight loss;
  • COPD;
  • severe mobility impairment;
  • other long-term conditions meeting HMRC’s test.

4. WHO DOES NOT QUALIFY

HMRC states that you do not qualify only because of old age.

You will usually not qualify if:

  • you are elderly but do not meet HMRC’s definition of chronically sick or disabled;
  • your condition is temporary, such as a short-term injury or broken bone.

VAT relief is not based solely on:

  • age;
  • receiving benefits;
  • having a blue badge;
  • being formally registered as disabled.

Those factors may be relevant in some cases, but they do not by themselves determine entitlement under HMRC’s VAT rules. HMRC’s test is whether the person is chronically sick or disabled within the meaning of the relief.

5. WHICH PRODUCTS MAY QUALIFY

HMRC’s published guidance and internal manual confirm that emergency alarm call systems can qualify for zero-rating where the conditions are met. HMRC says the system must be supplied for the disabled person’s domestic or personal use, be designed to be capable of operation by a disabled person, and allow that person to alert directly a specified person or a control centre.

This may include eligible Holden Grange products such as:

  • monitored personal alarms;
  • SOS pendants;
  • emergency alarm call systems;
  • certain telecare devices designed for personal or domestic use by a qualifying person.

Eligibility always depends on:

  • the person qualifying;
  • the product qualifying; and
  • the product being supplied for personal or domestic use.

Not every product sold by Holden Grange will necessarily qualify for VAT relief.

6. PERSONAL OR DOMESTIC USE

VAT relief only applies where the eligible goods are being purchased for the personal or domestic use of the qualifying person. HMRC’s guidance makes that condition central to the relief.

This usually means the product is being bought:

  • for use by the qualifying individual at home or in their everyday personal life;
  • not for general business use;
  • not for resale;
  • not for non-qualifying third-party use.

7. CAN SOMEONE ELSE BUY ON THE CUSTOMER’S BEHALF

Yes. A family member, carer, friend, attorney, deputy or other representative may place the order, provided that:

  • the product is for the use of the qualifying person; and
  • the product is for that person’s personal or domestic use. HMRC guidance allows the relief to apply based on the qualifying disabled person and the nature of the supply, not only on who physically makes the payment.

8. HOW TO CLAIM VAT RELIEF WITH HOLDEN GRANGE

If you believe you qualify:

  1. Select your product as normal.
  2. Complete the VAT relief declaration at checkout or through any process we provide.
  3. Provide the information we reasonably require, which may include:
    • the name of the qualifying person;
    • confirmation that the person is chronically sick or disabled within HMRC guidance;
    • a brief description of the qualifying condition;
    • confirmation that the goods are for that person’s personal or domestic use.
  4. If we are satisfied the legal conditions are met, we will apply 0% VAT to the qualifying supply.

HMRC provides a specimen eligibility declaration for use by disabled persons, and suppliers are expected to keep such records available for VAT evidence purposes.

9. DO YOU NEED MEDICAL EVIDENCE

In many cases, formal medical documents are not required as part of the standard declaration process. HMRC’s approach is generally based on a written eligibility declaration, not automatic production of medical records.

However:

  • we may ask for further information where reasonably necessary to assess eligibility;
  • we are entitled to refuse VAT relief where we are not satisfied that HMRC’s conditions have been met;
  • we must keep a record of the declaration and supporting information for our VAT records. HMRC specifically says the supplier is responsible for making sure the supply qualifies and for retaining the declaration with their records.

10. WHEN VAT RELIEF CANNOT BE APPLIED

We cannot apply VAT relief where:

  • the customer does not meet HMRC’s eligibility rules;
  • the product does not qualify under the legislation and guidance;
  • the purchase is not for the qualifying person’s personal or domestic use;
  • the required declaration is not completed;
  • we reasonably believe the declaration is inaccurate or incomplete.

Where VAT relief does not apply, VAT will be charged at the normal applicable rate.

11. IMPORTANT LEGAL POSITION

VAT relief is governed by UK VAT law and HMRC guidance, including VAT Notice 701/7 and HMRC’s internal guidance on alarm call systems. Holden Grange cannot extend VAT relief outside those rules. Emergency alarm call systems can be zero-rated only where the statutory conditions are met.

Submitting a declaration does not automatically guarantee that VAT relief will be applied. HMRC’s published declaration form itself states that the supplier must still ensure the goods or services qualify for zero-rating.

If VAT has been charged correctly because the conditions were not met at the time of sale, Holden Grange is not obliged to remove it retrospectively unless the legal requirements for adjustment are met.

12. COMMON MISUNDERSTANDINGS

VAT relief is:

  • not a retailer discount;
  • not based purely on age;
  • not dependent on being in receipt of a particular benefit;
  • not limited to people formally registered as disabled.

VAT relief may apply only where the HMRC conditions are met for the person, the product, and the intended use.

13. RECORDS AND DATA

Where you make a VAT relief declaration, we may retain that declaration and related information as part of our legal and tax record-keeping obligations. HMRC states that suppliers should keep the declaration with their records and produce it to a VAT officer if required.

We handle personal data in accordance with our Privacy Policy.

14. NEED HELP

If you are unsure whether you may qualify for VAT relief, please contact us before placing your order:

Holden Grange Ltd
Telephone: 01704 332842
Email: info@holdengrange.com

You can also review HMRC’s guidance on VAT relief for disabled people and its guidance on emergency alarm call systems.