VAT exemption is available to customers who wear wigs for necessity reasons.

Customers who require wigs due to any medical reason such as alopecia or hair loss as a result of chemotherapy treatment that causes hair loss, and is confirmed by a GP, are classed as necessity wearers.

If any of the above applies to you, you are entitled to receive the VAT off the cost of your wig at the time of purchase. If you are in any doubt as to whether you are eligible to receive wigs zero rated for VAT, you should consult Notice 701/7 VAT relief, available at HMRC Helpline or contact the National Advice Service on 0300 12 1073 before signing the declaration.

VAT exemption applies to wigs only and does not apply to headwear or accessories.