It's not as easy as that, they HAVE to be registered having a disability or medical condition and for personal use with the HM Revenue & Customs, or they face severe penalities is what I've read on many sites selling incontience products.
4.5.4 Examples of equipment and appliances qualifying for relief:
- Braille embossers;
- incontinence products - but see below;
- long handled pick up sticks;
- text telephones;
- whistling cups for blind people;
- white canes for blind people;
- vibrating pillows for deaf or hard of hearing people;
- transcutaneous electrical nerve stimulator; and
Eligible incontinence products, for retail sale, are zero-rated on the shelf. In practice, this means that there is no requirement for the customer to provide a written declaration to the retailer confirming they are eligible for VAT relief.
Supplies of eligible incontinence products over the Internet or by mail order also qualify for VAT relief providing they are made to individuals and not institutions.
We will expect retailers, Internet and mail order suppliers to have a signed declaration, or other supporting evidence that the supply is to an incontinent individual and not to an institution such as a nursing home, for customers who buy more than:
- 200 disposable pads;
- 50 washable pads;
- 5 collecting devices; or
- 10 pairs of waterproof or leak-proof underwear.