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VAT Exemption


Certain Purchasers normally resident in the UK may be eligible to reclaim VAT on purchases of Medical Oxygen Concentrators and Oxygen related Medical supplies and equipment, Please note that you cannot reclaim VAT on Postage and Packing.


If you are eligible to reclaim VAT on your purchase you should register as a user and tick the tax exempt box to declare that you are tax exempt, if you have not registered already, you can do this HERE.


You will also need to complete and return the following form to us prior to each purchase;


We will require a specific form for each order you place with us.


VAT Exemption Form;


If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Customs & Excise Notice 701/7 ‘VAT reliefs for disabled people’or contact the C&E National Advice Service on0300 123 1073 before signing this declaration.   


You can visit the HMRC website to get further information on VAT exemption HERE  

We will not be able to ship any goods VAT exempt, unless we have received a signed exemption form for each order.


Who can buy qualifying goods and services without paying VAT?


You will be able to buy goods and services that are eligible for VAT relief if -


You are chronically sick or disabled and

You are buying them for your own personal or domestic use.


What is meant by chronically sick or disabled?


For the purposes of the VAT relief, you are chronically sick or disabled if:


You have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities.


You have a condition that the medical profession treats as a chronic sickness, such as diabetes.


You have a terminal illness.


What is meant by personal or domestic use?


Personal or domestic use means that the goods or services are supplied for your own private use, rather than for business purposes.


Also they must be just for your own use - not for use by anyone else, or any other chronically sick or disabled people in general.


However, if you and your partner are both chronically sick or disabled and you buy goods or services for both of you to use, then you won't have to pay VAT.


Eligibility of Goods for VAT exemption



Not all of our items qualify for VAT exemption, non qualifying items include but are not limited to;


Non Medical Oxygen Concentrators


Oxygen Cans


Oxygen Bar Equipment and Supplies


If you request VAT relief on these items we are not able to supply the goods unless VAT in full has been paid.

You can get more information from VAT Notice 701/7: VAT reliefs for disabled and older people. or by calling the Customs and Excise National advice service on 0300 123 1073


Important, a signed copy is required by Customs and Excise to enable exemption.



How to print off our VAT exemption form and claim VAT exemption on eligible products.


Once you have registered as VAT exempt on our site, every order you place will remove the VAT element on eligible products. You can print off the VAT exemption form and either email it or post it back to us.

If you need to re print the form, login to your Customer area, click on Your Account (underneath welcome) click on Tax Exempt Declarations, you will see a list of your orders, click print Declaration. Once printed please sign and return back to us.


Visitors from Outside EU, or People leaving the EU for over 12 months

As a visitor to the UK, normally resident outside the EU, you must pay the VAT on the goods you purchase but under the VAT Retail Export Scheme you can reclaim the VAT paid on the purchase at the point of export from the EU, (Airport, Port etc) provided that;

The goods are exported from the EU by the last day of the third month following that in which the goods were purchased.


You  have the goods, invoice and VAT refund form (VAT407: Non-Business VAT Refunds) ready for inspection by customs when you leave the EU.




You are normally resident in the EU but are leaving the EU and will not return for at least 12 months


We can supply this form to you. We will charge an administration fee of £30.00 to handle VAT refunds for non-EU Residents.
or phone the VAT Helpline on 0345 010 9000.
VAT Exemption for Charities

As a Charity you may be able to purchase certain items excluding VAT. To get VAT relief you must give your supplier:

  • evidence that you’re a charity
  • a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

  • Charity Commission registration number
  • letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

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© Copyright Bar O2 Limited T/A the OxygenStore 2001-2024.  All rights reserved.  Company Registered in UK No 04192727.  VAT Registration No 770 4717 24. EORI GB770471724000 EORI XI770471724000  Dun and Bradstreet D-U-N-s No 232439047