VAT Exemption

VAT Relief

Microlink PC (UK) Ltd VAT registration number is 631 554 160. The pricing quoted by Microlink PC (UK) Ltd is inclusive and exclusive of Value Added Tax (VAT) as stated. The majority of orders received from UK customers will be subject to VAT at 17.5%. However, because Microlink PC (UK) Ltd specialises in the sale of assistive technology many of the products we sell are eligible to be supplied at zero-rate VAT (when no VAT is charged on the products sold). To qualify for VAT exemption a customer must qualify as well as complete the Microlink PC (UK) Ltd VAT Exemption Form. Customers will be provided the opportunity to tick a box for VAT exemption during checkout. VAT will still be added to the total order however we will hold your order until the completed VAT Exemption Form is received at our offices. Once received, your order will be processed and charged without VAT. Fully completed and signed copies of your VAT Exemption Form can be returned to us by post, by fax, or via scanned image to:

Microlink PC (UK) Ltd
Microlink House
Brickfield Lane
Chandlers Ford
Eastleigh SO53 4DP

Tel: 0808 1180 485
Fax: 02380 240 320

Email: bdasales@microlinkpc.com

Microlink PC (UK) Ltd VAT Exemption Form
Should your order qualify for zero-rate VAT, you will need to complete - and return to us - a signed copy of our VAT Exemption Form. This mandatory form is easy to follow and confirms your eligibility. Please contact us with any questions.

You Must Download the Microlink PC (UK) Ltd VAT Exemption PDF Form when checking out.

Conditions
HM Revenue and Customs states that supplies of goods and/or services made within the UK can qualify for zero-rated VAT when ALL of the following four conditions are met:

• The customer is specifically eligible to purchase supplies at the zero rate*
• The goods are for the personal or domestic use of the customer**
• The goods and services are eligible to be supplied at the zero rate***
• The customer is a private entity based in the UK****

European Union - Sales
For orders shipping to and originating from anywhere else within the European Union, Microlink PC (UK) Ltd is obligated to charge VAT at 17.5% with the exception of resellers who must supply us your Sales Tax Number at the time of purchase or along with your purchase order.

Outside the European Union - Sales
Orders shipping to and originating from outside the European Union will not be charged VAT. The customer will, however, be responsible for any relevant taxation or import duties that are imposed on shipments to their country.

*A customer is defined as you the purchaser – or as the person for whom you, as a parent, guardian or spouse, are purchasing the products on behalf of. A customer can also be defined as a series of eligible individuals if 100% of the individuals meet the above four conditions.

The customer becomes eligible for VAT relief when he/she/they are ‘chronically sick or disabled’ person(s). A temporarily sick or disabled person does not qualify for VAT relief. According to HM Revenue and Customs, A person is ‘chronically sick or disabled’ if he/she meets the following criteria:

• He/She has a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities
• He/She has a condition which the medical profession treats as a chronic sickness
• He/She is terminally ill

** HM Revenues and Customs states that ‘personal and domestic use’ requirements are satisfied when the purchased item is being made available specifically and solely for the use of an eligible individual (or series of eligible individuals). The product cannot be purchased for use by a hospital, nursing home, care facility or rehabilitation center. The products cannot be purchased for purposes of business or for whole groups of people when any one of them fails to qualify as an eligible individual. The products cannot be purchased for other multiple person organisations that are comprised of any individuals not meeting eligibility requirements.

***Goods and services are eligible to be supplied at zero-rate where the product’s designer and/or manufacturer’s intention was to specifically create a product solely for use by disabled people. In most cases, when an item fits this requirement the manufacturer clearly claims and confirms that the product was designed accordingly. In fact, it is the responsibility of the manufacturer of the product (or importer if the product originates outside the UK) to make a claim for the eligibility of a product that fits this standard of qualification.

****The customer must reside within the United Kingdom

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT please consult Notice 701/7 VAT reliefs for disabled people. You may also gain clarification by contacting The National Advice Service via phone on 0845 010 9000. It is especially important that you confirm eligibility for VAT Relief prior to signing any declaration as there are penalties for making incorrect or false declarations.