The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
This guidance note provides an overview of the situations where goods can be imported into the UK without payment of import VAT and customs duties. Further information can also be found in HMRC Manual ― VAT reliefs for disabled people. A copy of this manual can be found below.
This note should also be read in conjunction with the Zero-rating ― supplies to disabled individuals, Importing goods from outside the EU (rules until 31 December 2020), Charities ― funded medical equipment and Charities ― importing goods guidance notes.
Due to the outbreak of COVID-19 (coronavirus), it is not currently possible to contact the National Imports Relief Unit (NIRU) by post and the email address should be used for forms and correspondence. See also the Coronavirus (COVID-19) and VAT - further VAT consequences guidance note.
The following organisations can import goods without payment of import VAT and customs duties:
organisations that are predominately concerned with educating or assisting disabled individuals and which have been approved by the HMRC National Import Reliefs Unit (NIRU)
a disabled person, or their nominated carer, importing eligible goods that will be used solely for their personal use. A nominated carer includes a parent, spouse, guardian, partner or other family member who acts in this capacity. A nominated carer should obtain a letter from the disabled person's GP / consultant confirming that they are acting in this capacity and forward this to NIRU (see below)
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