Please read this carefully as HMRC impose penalties for making false declarations.

If you wear wigs due to Alopecia, chemotherapy treatment, or any other medical condition that causes hair loss and is confirmed by your GP, then you are classed as a necessity wearer. If you fall under this category, you are entitled to purchase your wig at the quoted price less the VAT. To do this please complete the form online and the VAT will be deducted at the checkout or download the form and complete and send it back to us. Upon receipt we will refund the VAT

If you are in any doubt about your eligibility to purchase goods or services zero-rated for VAT you should consult VAT Notice 701/7 VAT relief for disabled people or contact the National Advice Service on 0300 200 3700 before signing the declaration.

HM Customs and Excise Declaration