Who is eligible for VAT Relief?

VAT law states that you must be ‘chronically sick or disabled’ to qualify for VAT relief.

A person is ‘chronically sick or disabled’ if they either:

• have a physical or mental impairment that has a long-term and severe effect on their ability to carry out everyday activities; or

• have a condition that doctors treat as a chronic sickness – like diabetes, for example, or

• are terminally ill.

Chronic Illnesses include:

• Diabetes;

• Glaucoma;

• Arthritis etc;

• As advised by your GP/Consultant.

VAT Exemption Declaration

When ordering on-line, once you are in the check-out and payment part of the process, you have the option to complete the VAT exemption declaration on-line. Completing the declaration on-line ensures that you will not be charged VAT of 20%. If you forget to complete this information, you will be sent a form with your order that requires completion and returning to FRÍO® UK Limited. The VAT charged will then be credited to the credit card used to make the purchase.

Alternatively, click on the link to view and/or print a VAT Exemption Declaration