HMRC Guidance on VAT Relief
Note to customer
You should only complete this declaration if you are ‘chronically sick or disabled’ and KONE plc are intalling, repairing or maintaining a lift for your own personal or domestic use. A family member or carer can complete this on your behalf if you wish.
You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 1073.
HMRC staff cannot advise whether or not an individual is chronically sick
or disabled. 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.
By submitting this form KONE plc will retain for VAT record keeping purposes only. Please do not send any additonal information to HMRC.