You should only complete this declaration if…
- You or the person you are buying on behalf of are ‘chronically sick or disabled’ and the goods or services are for their own personal or domestic use.
- Or, you are a Registered Charity buying on behalf of an eligible disabled.
Follow the HMRC guide below.
A person is ‘chronically sick or disabled’ if he or she is a person:
It does not include an elderly person who is not disabled or chronically sick or any person who is only temporarily disabled or incapacitated, such as with a broken limb.