This useful table can be used over your bed or armchair. There are no castors which means that the foot of the table can slip neatly under low furniture such as divan beds and modern seating.
Features include
- Tilts up to 35 degrees
- Lip to stop things sliding off
- Ideal for eating, reading craftwork
- Adjustable height from 61 to 90cm
- Table top size 60 x 40cm
- Footprint size 67 x 40cm
- Divan clearance required 2.5cm
100% of profits help fund our work. Providing information and support, campaigning for fair treatment and continuing research to chase down a cure.
VAT exemption, or VAT relief, allows people diagnosed as chronically sick or disabled* to buy certain items at 0% VAT. Several products in our Daily Living Aids range qualify for VAT exemption.
Who is eligible for VAT exemption?
If the person for whom the products are being bought has Parkinson's or another condition the medical profession considers 'chronically sick or disabled', they qualify.
You can order items on behalf of someone who qualifies for VAT exemption for example, if you're a carer or family member. However, the person who qualifies must sign a written declaration.
The VAT Act 1983 has severe penalties for anyone who uses a document they know to be false to secure VAT exemption.
What proof do we need of your condition?
The government requires a simple declaration of your medical condition (or the condition of the person you're buying for).
You must provide:
- the name and address of the person with the condition
- the medical condition of the person eligible for VAT exemption
How to order VAT exempt products
You can order online, by phone, or by post. The information we need varies depending on your order method:
- Online: By purchasing a VAT exempt product, you are confirming that you are eligible to buy. You will also be asked during checkout whether you are eligible.
- By phone: You'll need to provide details of the person eligible for VAT exemption along with their National Insurance Number.
- By post: Your catalogue comes with a declaration for you to complete. Download a declaration form (PDF, 349KB)if you need a new one or don't have a catalogue. The form must contain the information of the person eligible for VAT exemption.
Please be aware that unfortunately you can't claim back VAT after you've bought something. Please ensure you choose the correct VAT exempt variant at the point of purchase.
*What does 'chronically sick or disabled' mean?
This wording is not determined by Parkinson's UK. The government considers a person to be 'chronically sick or disabled' if he or she has:
- a physical or mental impairment which has long-term and substantially adverse effects on his or her ability to carry out everyday activities
- a condition which the medical profession diagnoses as a chronic sickness, such as Parkinson's, diabetes or a terminal illness
A person is not considered to be 'chronically sick or disabled' if they/re elderly but otherwise able-bodied. It doesn't apply if they/re temporarily disabled or incapacitated, for example with a broken limb, either.
If you're in any doubt whether you are eligible to receive goods or services with VAT exemption you should consult Notice 701/7 VAT Reliefs for disabled and older people. You can also call HMRC's National Advice Service on 0300 123 1073.
