VAT Relief - Information Certain items on the Health and Care website are available zero rated and therefore free from VAT (Value Added Tax) at the current rate of 20%. The product description will normally state whether the product is available free from VAT. A detailed explanation of the rules surrounding claiming on behalf of someone who is eligible for relief from VAT is available from the HM Revenue and Customs website. The document is entitled VAT Reliefs For Disabled People. The reference for this document is Reliefs from VAT for disabled and older people (VAT Notice 701/7) Click Forward:(https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017)