Perception

DECLARATION OF ELIGIBILITY FOR VAT EXEMPTION

V.A.T exemption is applicable only to UK & European customers,  who wear wigs for MEDICAL REASONS ONLY.

If you wear a wig due to alopecia, chemotherapy treatment, or any other medical condition that causes hair loss, you are classed as a necessity wearer and are entitled to receive the VAT off the cost of your wig or piece. As permitted under
GROUP 14 of Schedule 5 of the Value Added Tax Act 1983.

Please note: Penalties exist for making false declarations.

If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people available at www.hmrc.gov.uk or contact the National
Advice Service on 0845 010 9000 before signing the declaration.

VAT relief claims are only applicable to purchases of wigs and qualifying hairpieces and cannot be reclaimed for accessories or aftercare products.