[access-uk] Re: VAT Exemptions Apple Products
- From: George Bell <George@xxxxxxxxxxxxxxxxxxx>
- To: "access-uk@xxxxxxxxxxxxx" <access-uk@xxxxxxxxxxxxx>
- Date: Mon, 21 Jan 2013 15:43:15 +0000
Hi Niamh,
As someone with more expertise in VAT than the rest of us, I have to comment.
You analogy appears to be quite logical - up to a point.
However, it's fairly clear that VAT officers themselves have varied ideas on
how the "rules" apply.
We have been told for example, that VAT can only be Zero Rated on a screen
reader, not a laptop supplied with it installed. And yet in the same town,
another VAT Officer has approved Zero Rating for the package.
So what's the rule if say NVDA is installed - which is free anyway?
George.
-----Original Message-----
From: access-uk-bounce@xxxxxxxxxxxxx [mailto:access-uk-bounce@xxxxxxxxxxxxx] On
Behalf Of Niamh
Sent: 21 January 2013 14:28
To: access-uk@xxxxxxxxxxxxx
Subject: [access-uk] Re: VAT Exemptions Apple Products
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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