Personal alarms are applicable for VAT exemptions if the person you are buying for has a long-term health condition that they receive medical treatment for, a chronic illness, or they are registered disabled. Advanced age is not enough on its own to qualify someone for VAT exemption. To get a VAT exemption you must prove to the seller that you are eligible – usually they will offer you a form to fill out, or that you can fill out on behalf of the person you are buying for.