The Adult clothing in this catalogue can be purchased VAT-free if the recipient is disabled and will use it for their personal or domestic use, as outlined in Para 1 of VAT Leaflet 701/7/76, provided the recipient or their representative completes the declaration section of the order form in this catalogue.

Charities buying adult clothing to make it available to a disabled person for their personal or domestic use are also eligible to do so free of VAT under the same legislation.

All other organisations and companies registered for VAT will be charged a higher, VAT inclusive price on adult clothing.

If you are in any doubt as to whether you or your organisation are eligible to receive goods zero-rated for VAT, please consult HM Revenue and Customs Notice 701/7 via their website or call their Advice Service on 0845 010 9000 before completing the declaration.