Understanding VAT Exemption for Our Chambers
At Oxygens, we know that investing in a hyperbaric oxygen chamber can be a significant decision, especially for those living with disabilities or long-term health conditions. We also understand that VAT exemption can make a meaningful difference to affordability. That’s why we want to be completely open and transparent about how the rules apply to our products.
HMRC guidance is very clear – for a product to qualify for zero-rated VAT on medical grounds, it must be specifically designed solely for the use of disabled persons. This means it is not enough for a product to be helpful to someone with a disability; its design purpose must be exclusively for disabled use.
With this in mind, our Wheelchair Chamber meets HMRC’s definition. It is designed solely for wheelchair users and, if you are registered disabled, you can apply for VAT exemption on this product.
However, our other chambers – the Vigour, Essence, Comfort XL, and Winslet models – are designed for general wellness and health use. While many disabled customers choose them and benefit greatly from them, they are not created solely for disabled use. As a result, HMRC does not allow these models to be sold VAT-free, even if the customer personally qualifies for VAT exemption.
We know this may feel frustrating, especially if you are managing health challenges. Please understand that these are not our own rules, but national regulations we are required to follow. Our team is always here to guide you through the process, help you choose the best chamber for your needs, and provide honest advice about any costs involved.
A Word of Caution
You may come across companies offering to “exclude VAT” or give “cash discounts” on products that don’t legally qualify for VAT exemption. While this may sound appealing, it is important to deal with caution. Skipping HMRC rules does not bode well when it comes to health products and may signal a lack of professionalism or compliance in other areas too. In the long term, such practices could result in unexpected tax liabilities for the customer and potential legal complications for the supplier.
If you’d like more information about VAT exemption and eligibility, you can read the official HMRC guidance here or contact us – we’re always happy to help.