VAT (Value Added Tax) Exemption

Some of our walking sticks may be sold at the zero-rated VAT (Value Added Tax) rate by our account holders to certain customers.

 

Our understanding of the current position of HM Revenue & Customs on the zero VAT rating of goods and services bought by disabled people is as follows:

 

1. The customer must be eligible to purchase supplies at the zero rate

2. The goods are for the personal or domestic use of the customer

3. The goods and services are eligible to be supplied at the zero rate i.e. have been designed solely for the use of a disabled person. 

 

We have confirmation from the manufacturers of these models that they were designed solely for use by a disabled person, for a range of conditions including hand problems, eyesight issues and bariatric issues.

 

1748 – ‘Jumbo’ heavy duty, extra long derby cane

1762L & R – Left and right handed Relax grip height adjustable cane

1768L & R – Left and right handed Atlas Fischer cane

1769L & R – Left and right handed Relax grip cane

1774 – Goliath extra-large beech derby cane

1775L & R – left and right handed Hero extra-large anatomic cane

1903R – Right handed Relax grip cane

1906L & R - Left and right handed Fischer adjustable cane

1907L & R - Left and right handed folding Fischer adjustable cane

1908L & R - Left and right handed folding anatomic cane

3506 - White derby walking stick

3551L & R – Left and right handed wooden anatomic cane

3556L & R - Left and right handed orthopaedic walking stick

3574L & R - Left and right handed orthopaedic walking stick

3600 – ‘Hercules’ heavy duty, extra long derby cane

3601L & R - Left and right handed orthopaedic walking stick

4076L & R – Left and right handed orthopaedic folding walking stick

4077L & R - Left and right handed orthopaedic folding walking stick

4078L & R - Left and right handed orthopaedic extending walking stick

4080L & R – Left and right handed orthopaedic folding walking stick

4083 – Black quad cane

4091 - White folding walking stick

4609L & R – Left and right handed orthopaedic shock-absorber extending stick

4622 – Ladies’ walking stick with shock-absorber

4623 – Gentleman’s walking stick with shock-absorber

4670L & R – Left and right handed black floral orthopaedic extending walking stick

4671L & R – Left and right handed black floral orthopaedic folding walking stick

4680L & R – Left and right handed orthopaedic folding walking stick

4682L & R – Left and right handed orthopaedic extending cane

4807 - 'Escort' handle orthopaedic extending cane

4808 - 'Escort' handle orthopaedic extending cane

5002L & R - Left and right handed orthopaedic folding walking stick

 

 

Our manufacturers of standard derby and crook canes classify these types of walking sticks as medical aids and, on this basis, our opinion is that retailers should be able to sell them legitimately at the zero rate to qualifying customers.  Both styles were invented a great many years ago so their origins are too obscure for any modern manufacturer to claim to have designed them solely for the use of a disabled person.  They are however undoubtedly of necessary assistance to many disabled people who would not need them if it were not for their disability.  

 

Decorative dress canes, tippling canes and similar are considered fashion accessories and are not eligible for zero rated sales.