This is applicable to clients who wear wigs for medical reasons only. Clients that wear wigs due to Alopecia, chemotherapy treatment, or any other medical condition that causes hair loss and is confirmed by a GP, are classed as necessity wearers. If you fall under this category, you are entitled to receive the VAT off the cost of your wig or piece.
Exemption on VAT is available whether you purchase from mail order or over the internet. Mail order or internet orders will require a complete VAT Exemption form to be sent to us, via post after confirming you are keeping the goods. Your VAT will then be returned to your card.
HM Customs and Excise Declaration: 10.3 Importation of goods for disabled persons: eligibility declaration by a disabled person Please note that there are penalties for making false declarations Customer If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult VAT Notice 701/7 VAT relief for disabled people or contact the National Advice Service on 0845 010 9000 before signing the declaration.