You should complete this declaration if you or the person you are purchasing the item on behalf of is ‘chronically sick or disabled’ and the goods or services are for your own personal or domestic use.

A parent, carer, guardian, doctor or another responsible person may complete the form on behalf of the user.

You can find out more from the Helpsheets on the GOV.UK website or by telephoning the VAT Disabled Reliefs Helpline on 0300 123 1073.

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.