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Customers who require wigs due to medical hairloss such as Alopecia, hair loss as a result of chemotherapy treatment or any other medical hair loss condition (confirmed by a GP) are classed as necessity wearers.

If you believe this applies to you, please download the form on the link below, fill it out and email it to


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, or contact the VAT Disabled Reliefs Helpline on 0300 123 1073, before completing the declaration as  making a false claim can result in prosecution from HMRC.

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