Agent Orange agentorange at talktalk.net
Fri Aug 12 10:18:37 BST 2016

I forward below the text of an email I have just received.  I know nothing more than is said in the email and cannot vouch for its accuracy, but I thought others might be interested none the less.


Breakthrough on VAT for Visually Impaired users.

Thousands of assistive systems will be free of VAT thanks to a ruling by HMRC. Mobile phones and computers will be zero-rated for VAT if they are preloaded with software designed solely for the use of disabled people, says HMRC. The decision follows lengthy discussions with HMRC and a VAT tribunal.

At present only old-style desktop systems with processor, keyboard and monitor are able to be zero-rated. Clarification is being sought to determine if the ruling also applies to tablet computers.

HMRC recommends suppliers obtain a declaration of eligibility from each disabled person that they supply systems to.  The suggested template for this can be found on the Government website at: https://www.gov.uk/government/publications/vat-reliefs-for-disabled-people-eligibility-declaration-by-a-disabled-person <https://www.gov.uk/government/publications/vat-reliefs-for-disabled-people-eligibility-declaration-by-a-disabled-person> 

Information given to me from SITE e-mail contact. http://www.sitescotland.org/ <http://www.sitescotland.org/> 

Derek Young: Glasgow ‘Playback’ magazine


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