Mammoth beds use high grade medical foam which unlike memory does not generate heat. The high specification medical grade foam is not heat reactive, meaning it reacts the same whether the sleeping environment is warm or cool. It also does not trap heat in the same way that memory foam can, meaning that these mattresses allow you to sleep in a cool. The mattress then sits on a platform top hard b... Read more >ase which is available in a wide range of colour fabrics. An optional matching floor standing headboard is available if required. The Mammoth Performance Mattress range is now exempt from VAT for the chronically sick or disabled under the 'VAT reliefs for disabled people' notice. Thanks to Mammoth Technologies' heritage and expertise in medical devices and healthcare, specifically within medical beds, sleep surfaces and their applications, the Mammoth Performance range has been designed specifically with distinct physiological ailments and requirements of the disabled in mind. To qualify for VAT Exemption you must comlete and sign the Eligibility Declaration form, you can download and complete or we will be happy to post a copy to you. VAT Exemption applies only to the mattress and/or electric adjustable base, not applicable to the divan base or bedframe.