This item is a class 1 medical device. If you are suffering with a long term chronic illness such as oesophageal cancer, acid reflux etc. you may be eligible. From gov.uk: "If you’re disabled or have a long-term illness, you will not be charged VAT on products designed or adapted for your own personal or domestic use." If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult your local VAT office before signing the declaration. Warning: Section 39.2 of the VAT Act 1983 provides for severe penalties for anyone who makes use of a document which they know to be false for the purposes of obtaining VAT relief. Please complete this form if you require VAT exemption for a suitable product. Completed forms will be checked and we will contact you via phone to take your order.