Individuals who are chronically sick or disabled can claim VAT relief on products shown with the 'VAT Exempt' badge. A person is 'chronically sick or disabled' if they: Have a physical or mental impairment that has a long-term effect on their ability to carry out everyday activities. Have a condition that doctors treat as a chronic sickness (for example, diabetes). Are terminally ill. A person with a temporary injury, such as a broken bone would not qualify. A frail older person who is otherwise well and not disabled would not qualify. There may be other conditions that also qualify for VAT relief in certain circumstances. If you are unsure, please ask your medical advisor as we are unable to offer medical opinions. If you are in any doubt as to whether you are eligible to receive goods or services with VAT relief you should consult 'Notice 701/7 VAT Relief for Disabled People', speak with your medical advisor or contact us.