[BCAB] FW: Breakthrough on VAT for Visually Impaired users.

David W Wood david.g3yxx at googlemail.com
Sun Aug 14 20:44:50 BST 2016


Phil

I appreciate your logic.
However ...!

VAT on such products is twenty per cent.
Ergo
An equivalent product which is ex VAT does not reflect a twenty per cent
discount.  Item plus twenty per cent, with a twenty per cent discount equals
item minus four per cent!

ATB

David W Wood 

-----Original Message-----
From: Bcab [mailto:bcab-bounces at lists.bcab.org.uk] On Behalf Of Agent Orange
via Bcab
Sent: Sunday, August 14, 2016 8:30 PM
To: 'BCAB Discussion List'
Cc: Agent Orange
Subject: Re: [BCAB] FW: Breakthrough on VAT for Visually Impaired users.


There is another way of looking at this.  VAT, being a tax on purchases,
tends to act as a disincentive on consumers to spend.  The absence of VAT on
a zero rated product may, conversely, serve to act to incentivise consumer
spending on that product, relative to other products that are subject to
VAT.  So, if manufacturers recognise that by implementing accessibility into
their product lines, those products can be sold effectively at a 20per cent
discount to their (less accessible) competitors, there is an incentive on
them to do so, at little extra cost to themselves.  From a public policy
perspective, it can be reasonably argued that this is simply the tax system
incentivising manufacturers to engage in positive social behaviour which is,
after all, one of the functions of a tax system.  

Phil



-----Original Message-----
From: Bcab [mailto:bcab-bounces at lists.bcab.org.uk] On Behalf Of Clive Lever
Sent: 14 August 2016 18:01
To: 'BCAB Discussion List'
Subject: Re: [BCAB] FW: Breakthrough on VAT for Visually Impaired users.

Hi all,

Of course the ideal situation is for equipment designed for all to be
accessible out of the box, and therefore VAT ratable, and for there to be no
need for specially-designed goods to be VAT exempt in the first place. So, I
would expect, say, a Braille Note Taker to be VAT exempt, but a mainstream
product built to inclusive design to be standard VAT rated. I can see no
sense in people trying to claim that an Apple product with VoiceOver should
be VAT exempt, as all Apple products have VoiceOver. More power to those who
are designing their products that way.

Best,
Clive





-----Original Message-----
From: Bcab [mailto:bcab-bounces at lists.bcab.org.uk] On Behalf Of Mobeen Iqbal
Sent: Sunday, August 14, 2016 5:20 PM
To: BCAB Discussion List
Subject: Re: [BCAB] FW: Breakthrough on VAT for Visually Impaired users.

I totally agree. Another thing. If a shop will require me to fill in a form
for every single purchase I make, then I certainly won't be bothering every
single time.

cheers,

Mo.

On 14/08/2016 17:13, Iain Lackie wrote:
> It seems to me that there is too much special pleading by visually 
> impaired people when it comes to questions of VAT zero rating. I would 
> certainly never think of asking for zero rating on an iPhone merely 
> because it has VoiceOver as part of the operating system. I would also 
> take the same view with TalkBack and Android systems. If I were to use 
> NVDA as my screenreader of choice, I would not expect the computer to 
> be zero rated. I often think that many of us, especially those like 
> myself who are congenitally blind, forget that sighted people also 
> have to pay for the goods and services they use.
>
>
> Iain
>
>
> On 14/08/2016 15:16, Clive Lever wrote:
>>  From NFB UK. I hadn't heard about this, but I imagine this could 
>> benefit quite a few of us.
>>
>> Best,
>> Clive
>>    -----Original Message-----
>> From: Ted Herbert [mailto:tedherbert at mmt21.f9.co.uk]
>> Sent: Sunday, August 14, 2016 10:19 AM
>> To: Ted Herbert
>> Subject: Breakthrough on VAT for Visually Impaired users.
>>
>> Hello London Branch email members,
>> Please see the below VAT exemption information.
>> Regards.
>> Ted
>> Email: tedherbert at mmt21.f9.co.uk
>>
>> 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-p
>> eople-eligibility-declaration-by-a-disabled-person
>> The wording of the Form is as follows:- Note to customer You should 
>> complete this declaration if you are ‘chronically sick or disabled’ 
>> and the goods or services are for your own personal or domestic use. 
>> A family member or carer can complete this on your behalf if you 
>> wish.
>> You can find out more from the Helpsheets on the GOV.UK website or by 
>> telephoning the VAT Disabled Reliefs Helpline on Telephone: 0300 123 
>> 1073. HMRC staff cannot advise whether or not an individual is 
>> chronically sick or disabled.
>> A person is ‘chronically sick or disabled’ if he or she is a person:
>> § with a physical or mental impairment which has a long term and 
>> substantial adverse effect upon his or her ability to carry out 
>> everyday activities § with a condition which the medical profession 
>> treats as a chronic sickness.
>> It does not include an elderly person who is not disabled or 
>> chronically sick or any person who is only temporarily disabled or 
>> incapacitated, such as with a broken limb.
>> If you are unsure, you should seek guidance from your GP or other 
>> medical professional.
>> Please give this completed form back to the supplier. They will keep 
>> it with their VAT records. Please do not send it to HMRC.
>> 1.    (full name) ………………
>> 2.    of (address) ………
>> 3.    declare that I have the following disability or chronic 
>> sickness……………………………………………….………………………………………
>> 4.    I am receiving the goods and/or services detailed overleaf, 
>> which are being supplied to me for domestic or my personal use and I 
>> claim relief from VAT.
>> Signed ………………………………………………………………………… Date…………………………………………..
>>
>>
>>
>> ---
>> This email has been checked for viruses by Avast antivirus software.
>> https://www.avast.com/antivirus
>>
>>
>
>


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