VAT (Value Added Tax) Exemption
Zero-rated VAT on walking sticks (UK only)
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.
Orthopaedic canes and white canes
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
Standard crook and derby canes
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.
This information is provided for guidance only. The decision on whether or not to charge a customer VAT at the zero rate is the responsibility of the retailer. Further assistance from HM Revenue & Customs is available via its website www.hmrc.gov.uk or you may wish to contact your local VAT office for clarification on any queries you may have.