Please note that this item is priced excluding vat and to obtain this item at this price a simple vat exemption certificate will need to be completed, this will be sent to you for completion and return or if you prefer you can send an email to us giving the users name, address and condition. To be eligible for vat at zero rating the user should have an on going condition such as osteoarthritis, diabetes, heart condition, stroke, breathing difficulties such as COPD or in fact any condition for which a person takes regular medication.