According to HMRC, is considered as "chronically sick or disabled" a person:with a physical or mental impairment which has a long term and substantial adverse effect upon his or her ability to carry out everyday activitieswith a condition which the medical profession treats as a chronic sicknessIt does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb. You can seek guidance from your GP or other medical professional if unsure.If you're considered as "chronically sick or disabled" and eligible for tax exemption, you need to fill in the HMRC form before placing your order and send it to us at contact@medcline.co.uk to apply VAT relief.For further details please refer to the VAT Notice 701/7.