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Contents

Official guidance
VAT Relief for Disabled People Manual

VRDP04000 · Definitions and use of terms

  • VRDP04100 · Meaning and use of the term ‘disabled person'
  • VRDP04200 · Meaning of ‘chronically sick’
  • VRDP04300 · Meaning of ‘disabled’
  • VRDP04400 · Recipient of the supply
  • VRDP04500 · Group 15 relief and ‘use’ criteria
  1. Definitions and use of terms: contents
  2. Definitions and use of terms: meaning of ‘chronically sick’

VRDP04200 | Definitions and use of terms: meaning of ‘chronically sick’

From HM Revenue & Customs · VAT Relief for Disabled People Manual

The meaning of the words ‘chronically sick’, as used in Note (3) to Group 12 (see VRDP04100 - ‘Meaning’), is:

  • long term, as opposed to acute or short term; and excludes

  • injuries of a temporary nature.

Most people will be able to point to some chronic or long term ailment from which they suffer but that does not necessarily mean that they are sick or disabled. For example, some people who suffer from long term back problems may be chronically sick or disabled but others are not; depending on the severity of the problem.

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