 DizzyFIX and VATWe believe the DizzyFIX is zero-rated for VAT for the following reasons:
The DizzyFIX device for treatment of BPPV is a Class I medical device according to Rule 7(1) of the Medical Devices Regulations and has been reviewed and determined to be such by the Device Licensing section of the Medical Devices Bureau of Health Canada.
The DizzyFIX also complies with Canada's Medical Devices Regulations, which include:
" Safety and effectiveness (Sections 10 to 20)
" Labelling (Sections 21 to 23)
" Distribution records (Sections 52 to 58)
" Mandatory problem reporting (Sections 59 to 62)
" Recall requirements (Sections 63 to 65)
It also complies with the requirements of Sections 3 and 19 to 21 of Canada's Food and Drugs Act. CLEARWATER (manufacturer and designer) has made application for an Establishment Licence from Canada's Health Products and Food Branch (HPFB) Inspectorate.
Translating this into English, this means that under the VAT Reliefs for Disabled People (HMRC Reference:Notice 701/7 August 2002) applicable in the UK, the DizzyFIX is a medical device. For more information, please read the following HMRC webpage: VAT reliefs for disabled people.
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DizzyFIX FormsOnce you have ordered your DizzyFIX, then you, or the person for whom the device is being purchased, must complete a Declaration of Eligibility form. This form is not shown to any third party; the information on it is solely for our VAT records.
You can download the form by clicking here. After completing it, you should save it and email it back to us as an attachment. Or, you can print it off, fill it in by hand and post it to us at the usual address .
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