We are a VAT registered company. Therefore we pay VAT at source for all of our Reco Heart Ltd products. As a consumer you may be entitled to VAT exemption, for example cancer patients who have had surgery and those who have received heart surgery. Our product(s) hold a CE marking and are registered as Class 1 medical device(s).
Patients who are classified as non-exempt have to pay the VAT – for example, those patients who have had elective cosmetic surgery, including breast implants, uplift or breast reductions. You can see evidence of this on the GOV.UK website, VAT NOTICE 701/7 ‘Reliefs for disabled and older people’ 4.2.2, eligible items. Non- eligible items can be found under 4.2.3.
By ticking our VAT exempt box at the purchase point, you are claiming responsibility for the exemption. We accept no liability or accountability for individuals who are classed as non-exempt but who do not pay the added VAT on our webstore or when placing orders. The exemption policy is clearly stated in our terms and conditions and is set out by HM Revenue & Customs. Those individuals who do not adhere to paying VAT when classed as non-exempt do so at their own risk and may be traced via an audit trail by HM Revenue & Customs, which may result in a penalty or possible prosecution. For additional information please see our full terms and conditions.