Please note this listing is for one wheel only, for the electric wheelchair shown in last photo

We offer two prices on some of our items.

Price exe VAT - This is for customers who are exempt from paying VAT under current legislation (VAT Act 1994).

Price inc VAT  - This is for business and care homes

If you suffer from a long term illness or disability you do not need to pay VAT on some of the goods and services you buy. In general this applies to any goods or services that are specifically designed to be used to relieve the symptoms of a chronic illness or disability.

You are eligible for VAT Relief if the person who will use the item(s) is

1, 'chronically sick or disabled' and;
2, the item(s) are for personal or domestic use, not a business

Chronically sick or disabled is defined as a physical or mental impairment, chronic ailment or terminal illness.

You do not qualify if you are elderly but otherwise able-bodied, or if you're only temporarily disabled or incapacitated

You don't have to physically buy the goods in person. If your parent, guardian, wife or husband buys the goods and services for you, then you will not be charged VAT and you can claim VAT relief.

In order to claim relief from VAT you must complete a VAT declaration form which we will email to your PayPal registered email address upon completion of your order (if required)

Please note that your order won't be dispatched until we have received the completed vat exemption form.