Hi Brian, I have been advised that a PC is exempt, if moficiations are made to it, such as installing a screen reader. In fact the wording is quite clear on the HMRC web site, they call it the central processing unit, and if this is added to with products for the blind, then exemption can apply. All the best steve -- Computer Room Services 77 Exeter Close Stevenage Hertfordshire SG1 4PW Tel: +44(0)1438-742286 Mob: +44(0)7956-334938 Fax: +44(0)1438-759589 Email: steve@xxxxxxxxxxxxxx Web: http://www.comproom.co.uk -----Original Message----- From: access-uk-bounce@xxxxxxxxxxxxx [mailto:access-uk-bounce@xxxxxxxxxxxxx] On Behalf Of Brian Cairnie Sent: 20 January 2013 20:20 To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Re: VAT Exemptions Apple Products Hi Niamh, Although some companies like Dolphin have negotiated a composite VAT rate, the VAT rules say that VAT exemption is available if something is permanently modified, the example they give is a boat which has been modified for wheelchair access. I have spoken to HMRC of several occasions about this, and they are adamant that a PC with a screen reader installed isn't a permanent modification and would therefore not be exempt. This question comes up time and again and since 1995 when I started in this industry, the VAT rules have been pretty tight and although I've tried arguing for VAT exemption on behalf of my clients, only limited exemption has been forthcoming. All the best, Brian. ** To leave the list, click on the immediately-following link:- ** [mailto:access-uk-request@xxxxxxxxxxxxx?subject=unsubscribe] ** If this link doesn't work then send a message to: ** access-uk-request@xxxxxxxxxxxxx ** and in the Subject line type ** unsubscribe ** For other list commands such as vacation mode, click on the ** immediately-following link:- ** [mailto:access-uk-request@xxxxxxxxxxxxx?subject=faq] ** or send a message, to ** access-uk-request@xxxxxxxxxxxxx with the Subject:- faq ** To leave the list, click on the immediately-following link:- ** [mailto:access-uk-request@xxxxxxxxxxxxx?subject=unsubscribe] ** If this link doesn't work then send a message to: ** access-uk-request@xxxxxxxxxxxxx ** and in the Subject line type ** unsubscribe ** For other list commands such as vacation mode, click on the ** immediately-following link:- ** [mailto:access-uk-request@xxxxxxxxxxxxx?subject=faq] ** or send a message, to ** access-uk-request@xxxxxxxxxxxxx with the Subject:- faq