Please complete this declaration if you have claimed Zero Rated VAT.
A person is ‘chronically sick or disabled’ if he or she is 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 activities
- with a condition which the medical profession treats as a chronic sickness
It 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. If you are unsure, you should seek guidance from your GP or other medical professional.