The Caring Hair Boutique

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In brief:
If you pay privately for a wig (and are not using your NHS prescription) then check whether or not your supplier has deducted the VAT charge. You will be exempt from paying VAT on a wig that is necessary for medical reasons as a result of treatment. However, not all wig shops offer this service.
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In detail:
If you pay privately for a wig (are not using your NHS prescription) then you shouldn't have to pay VAT on this item. You are exempt from paying VAT on a wig that is a necessary for medical reasons as a result of treatment but this depends on the wig supplier.

This is because they must deduct the VAT at the time of the purchase.Unfortunately you are unable to claim this directly from HM Revenue and Customs after purchase. In other words the necessary paperwork, which is commonly called a “VAT exemption form”, must be completed by your wig supplier at the time of purchase (the supplier should provide this). As previously mentioned, not all wig suppliers are able to offer this.

Why don't all wig suppliers offer this VAT exemption?
All NHS referral wig suppliers will offer you VAT exemption. Most independent or private wig shops who specialise in wig wearing for hair loss will offer you a VAT exception form and thus discount. However
some smaller companies, web sites and wig suppliers who supply for mainly fashion wearing may not. So do check before you buy.

At the time of purchase
The wig suppliers that do offer VAT exemption will have a VAT exception or zero rating eligibility declaration form that you need to fill out at the time of your purchase. They will deduct the VAT immediately so you won't pay for it at all. They then claim so the cost and paper work is down to them.

Head scarves and other fabric and hair care support
At the time of writing there is currently no exemption for other hair care items such as head scarves, hats and other necessity items - just wigs and "fabric support" - hair pieces (not extensions or weaves).
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Questions about VAT
HM Revenue and Customs Direct.

The HM Revenue and Customs advice service can explain this to you in more details and discuss any other items that you may be exempt from as a result of your cancer treatment.

HM Revenue and Customs have given us this direct number for you to call - 0845 302 0203, this is the Bootle Helpline that specialises in this area which is called disability relief and specialised clothing.

The web site is www.hmrc.gov.uk and the reference for this exemption is “701/7 section 10.1” if you put this into the web site search engine it will bring you to the section about wigs and exemption.