[access-uk] Re: VAT Exemptions Apple Products

  • From: "Niamh" <niam.mckeown@xxxxxxxxx>
  • To: <access-uk@xxxxxxxxxxxxx>
  • Date: Mon, 21 Jan 2013 14:27:35 -0000

I hate to say this Brian, you are going to very surprised.
The reading of the rules outlined by both Steve Nut and I is old.
Even the printed regs you quote allow this to happen.
I will try and explain from your boat analogy.
A boat unadapted is unusable.
A laptop for a blind person without a screen reader is unusable.
By the boat before you make the adaptations you pay vat.
Order the boat and ask for the boat to be delivered adapted the whole structure becomes vat exempt.
Now do that with the laptop.
Niamh
----- Original Message ----- From: "Brian Cairnie" <info@xxxxxxxxxxxx>
To: <access-uk@xxxxxxxxxxxxx>
Sent: Monday, January 21, 2013 12:43 PM
Subject: [access-uk] Re: VAT Exemptions Apple Products


Hi All,

I've just been looking on the HMRC website and under exemption for computer
equipment, it says it is under construction.

I will be amazed if VAT is not payable on a laptop just because it has a
screen reader, especially if it is free like voice over or NVDA, but I will
watch this space with interest.

Brian.

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