[BCAB] VAT

Andrew Hodgson andrew at hodgsonfamily.org
Fri Aug 12 10:25:23 BST 2016


Hi,

That is very interesting.  All new Windows and Mac systems come with pre-loaded screen readers, as do most mobile phones and tablets.  Does that mean they could be 0-rated?

Reading between the lines, it looks like one needs to get a certificate before selling this type of equipment at 0-rated VAT.  That pushes us back into the area of specialist companies selling complete packages so they can sell the system as 0-rated.

YMMV of course...

Andrew.
________________________________________
From: Bcab [bcab-bounces at lists.bcab.org.uk] on behalf of Agent Orange via Bcab [bcab at lists.bcab.org.uk]
Sent: 12 August 2016 10:18
To: 'BCAB Discussion List'
Cc: Agent Orange
Subject: [BCAB] VAT

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.

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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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