[access-uk] Re: VAT exemption on VoiceOver products
- From: "David W Wood" <david.g3yxx@xxxxxxxxxxxxxx>
- To: <access-uk@xxxxxxxxxxxxx>
- Date: Sun, 23 Dec 2012 22:07:30 -0000
On this subject, the second word is
Off
Should you have been unlucky, then tough and you should have read previous
emails - I was there before this gift horse from Apple.
Don't f... it up for others coz of your own jealousy and envy, look at
yourself self in favour of others.
David
-----Original Message-----
From: access-uk-bounce@xxxxxxxxxxxxx [mailto:access-uk-bounce@xxxxxxxxxxxxx]
On Behalf Of martin wilsher
Sent: Sunday, December 23, 2012 4:47 PM
To: access-uk@xxxxxxxxxxxxx
Subject: [access-uk] Re: VAT exemption on VoiceOver products
here is what the page says.
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?
_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_CL_000184&propertyType
=document#P42_2494
VAT reliefs for disabled people
HMRC Reference:Notice 701/7 (August 2002)
View Change History
(Download options for this document)
Contents
Foreword
Other notices on this or related subjects
1. Introduction
1.1 What is this notice about?
1.2 Who should read this notice?
1.3 Terminology
1.4 What law covers this notice?
2. When to zero rate goods and services for disabled people
2.1 When can supplies be zero-rated?
2.2 Do customers obtain a refund of VAT from Customs?
2.3 Who decides whether goods or services qualify for zero-rating?
2.4 Are all goods and services for disabled people zero-rated?
3. Customer eligibility
3.1 Who can purchase zero-rated goods and services?
3.2 Supplies to handicapped people
3.3 Supplies to charities
3.4 Supplies to eligible bodies
3.5 What does for 'domestic or personal' use mean?
3.6 Can anyone pay for the eligible goods and services?
3.7 What evidence must I hold to show my customer is eligible?
3.8 What if a customer is unable to make a written declaration?
3.9 Can I accept electronic declarations?
3.10 Use and misuse of declaration forms
4. Goods eligible for zero-rating
4.1 Motor vehicles for disabled people
4.2 Medical and surgical appliances
4.3 Electrically or mechanically adjustable beds, chair or stair lifts,
hoists and lifters, sanitary devices
4.4 Boats
4.5 Other equipment and appliances "designed solely" for use by a disabled
person
4.6 Auditory training aids for deaf children and equipment to aid the hard
of hearing
4.7 Low vision aids
4.8 Parts and accessories
4.9 Letting of goods on hire or lease
5. Services of installation, repair, maintenance and adaptation of goods
5.1 Installing goods
5.2 Repairing and maintaining goods
5.3 Adapting goods
5.4 Goods provided in the course of adaptation or repair and maintenance
services
6. Building and construction
6.1 General
6.2 Ramps, doorways and passages
6.3 Bathrooms, washrooms and lavatories
6.4 Washrooms and lavatories (but not bathrooms)
6.5 Additional construction work in the course of a zero-rated supply as
detailed in paragraphs 6.2 to 6.4 above
6.6 Installation or repair and maintenance of lifts
6.7 Preparatory, restoration work and making good
6.8 Construction and professional services not covered by this relief
6.9 Goods supplied in connection with construction services
7. Emergency alarm call systems
7.1 General
7.2 What is regarded as a specified person or a control centre?
7.3 Repair and maintenance of eligible goods
8. Miscellaneous
8.1 Imports into the United Kingdom
8.2 Acquisitions from other member States of the European Community
8.3 Exports and removals of goods from the United Kingdom
8.4 Other useful information
9. Computer software and hardware concessions
9.1 Who is eligible?
9.2 Concession 1 - zero-rating of central processor
9.3 Concession 2 - Composite rate of VAT for computer systems
9.4 Composite rate calculation
9.5 Restrictions on both concessions
10. Eligibility declarations for goods and services for disabled people and
charities serving their needs
10.1 Eligibility declaration by a disabled person
10.2 Eligibility declaration by a charity
10.3 Importation of goods for disabled persons: eligibility declaration by a
disabled person
10.4 Importation of goods for disabled persons: eligibility declaration by a
charity
Do you have any comments?
top ^
Foreword
This notice cancels and replaces Notice 701/7 (August 1994). Details of any
changes to the previous version can be found in paragraph 1.1 of this
notice.
Further help and advice
If you need general advice or more copies of Customs and Excise notices,
please ring the National Advice Service on 0845 010 9000. You can call
between
8.00 am and 8.00 pm, Monday to Friday.
If you have hearing difficulties, please ring the Textphone service on 0845
000 0200.
If you would like to speak to someone in Welsh, please ring 0845 010 0300,
between 8.00 am and 6.00 pm, Monday to Friday.
All calls are charged at the local rate within the UK. Charges may differ
for mobile phones.
top ^
Other notices on this or related subjects
371 Importing goods for disabled people free of duty and VAT
700 The VAT Guide
701/1 Charities
701/6 Charity funded equipment for medical, veterinary etc uses
701/31 Health and care institutions
701/57 Health professionals
701/59 Motor vehicles for disabled people
708 Buildings and construction
top ^
1. Introduction
top ^
1.1 What is this notice about?
This notice explains:
list of 2 items
? which goods and services for disabled people are zero-rated for VAT;
? the declaration a customer needs to give to his supplier.
list end
It has been restructured and rewritten to improve readability, but the
technical content has not changed from the August 1994 edition.
This notice and others mentioned are available both on paper and on our
Internet website at www.hmce.gov.uk.
top ^
1.2 Who should read this notice?
You should read this notice if you:
list of 3 items
? supply goods and services to disabled people;
? supply goods and services to charities which serve the needs of disabled
people; or
? receive goods and services eligible for zero-rating and need to complete
an eligibility declaration.
list end
top ^
1.3 Terminology
VAT law refers to people who are 'handicapped' and to certain goods designed
for severe 'abnormality' and for 'invalids'. We accept that these terms are
not now in general usage and can sometimes cause offence. We use them in
this notice only where it is essential to accurately reflect the wording of
the
law.
top ^
1.4 What law covers this notice?
The VAT Act 1994:
list of 2 items
? Section 30 holds that goods and services specified in Schedule 8 to the
Act are zero-rated; and
? Schedule 8, Group 12 (as amended by SI 1997/2744, SI 2000/805 and
2001/754) specifies the zero-rated goods and services explained in this
notice.
list end
top ^
2. When to zero rate goods and services for disabled people
top ^
2.1 When can supplies be zero-rated?
Supplies of goods and services are only zero-rated when all of the following
conditions are met:
list of 3 items
? the customer is eligible to purchase supplies at the zero rate - see
Section 3;
? the goods are for the personal or domestic use of the customer - see
paragraph 3.5;
? the goods and services are eligible to be supplied at the zero rate - see
paragraph 2.4.
list end
top ^
2.2 Do customers obtain a refund of VAT from Customs?
No. Zero-rating works by the supplier not charging VAT.
If you are charged VAT incorrectly, your supplier may be able to make an
adjustment to his VAT records and refund you the VAT. Further details of how
this
is done are in Notice 700/45 How to correct VAT errors and make adjustments
or claims. We do not make refunds directly to customers.
top ^
2.3 Who decides whether goods or services qualify for zero-rating?
The supplier is responsible for ensuring that all the conditions for
zero-rating are met.
Where relief depends on the designer's intention and you have not designed
or manufactured the goods yourself, you should seek written confirmation
from
the manufacturer (or importer) that the goods are eligible for VAT relief.
Goods are not 'designed for use solely by disabled people' if the
manufacturer
makes no such claim for the goods. If there is any doubt on this question
the manufacturer or importer should contact us for advice. We will not
ordinarily
provide binding VAT rulings to a retailer or distributor on the eligibility
of specific items for VAT relief.
top ^
2.4 Are all goods and services for disabled people zero-rated?
No. The table below provides a summary of the goods and services that can be
zero-rated and where in this notice the details can be found:
table with 2 columns and 14 rows
Goods or services
See Section / paragraph
Adaptation of goods
5.3
Adjustable beds, chair lifts, hoists and sanitary devices
4.3
Alarms
7
Auditory training aids
4.6
Boats
4.4
Building works -
list of 4 items
? ramps, doorways and passages
? bathrooms, washrooms and lavatories
? lifts
? preparatory, restoration and making good
list end
6.2
6.3 and 6.4
6.6
6.7
Installation of goods
5.1
Low vision aids
4.7
Medical and surgical appliances
4.2
Motor vehicles
4.1
Other equipment and appliances designed solely for use by disabled people
4.5
Parts and accessories
4.8
Repair and maintenance of goods
5.2
table end
top ^
3. Customer eligibility
top ^
3.1 Who can purchase zero-rated goods and services?
The zero-rating of goods and services for disabled people depends in part
upon the status of the recipient - see paragraph 2.1. You can only zero rate
supplies to:
list of 3 items
? handicapped people - see paragraph 3.2;
? charities - see paragraph 3.3; and
? certain eligible bodies - see paragraph 3.4.
list end
As a supplier you must take reasonable steps to check that your customer is
eligible to receive your goods or services at the zero rate.
top ^
3.2 Supplies to handicapped people
You can only zero rate supplies to handicapped people when:
list of 2 items
? the person is 'chronically sick or disabled' - see sub-paragraph 3.2.1,
and
? the goods and services are purchased or acquired for their personal or
domestic use - see paragraph 3.5.
list end
3.2.1 What does 'chronically sick or disabled' mean?
A person is 'chronically sick or disabled' if he/she is a person:
list of 3 items
? with a physical or mental impairment which has a long-term and substantial
adverse effect upon his/her ability to carry out everyday activities;
? with a condition which the medical profession treats as a chronic
sickness, such as diabetes; or
? who is terminally ill.
list end
It does not include a frail elderly person who is otherwise able-bodied or
any person who is only temporarily disabled or incapacitated, such as with a
broken limb.
If a parent, spouse or guardian acts on behalf of a 'chronically sick or
disabled' person, your supply is treated as being made to that 'chronically
sick
or disabled' person.
3.2.2 Terminology
The term 'disabled' is used throughout this notice and means 'handicapped'
or 'disabled or chronically sick'.
top ^
3.3 Supplies to charities
You cannot zero rate all of the goods and services listed at paragraph 2.4
to all charities. You should, therefore, take extra care in checking that a
charity is eligible for VAT relief before zero-rating your supply.
Supplies of goods listed at paragraph 2.4 to charities will qualify for VAT
relief where the goods are made available by the charity to a disabled
person
for their personal or domestic use - see paragraph 3.5.
There are certain other circumstances when supplies of goods listed at
paragraph 2.4 will qualify for VAT relief - see Notice 701/1 Charities and
Notice
701/6 Charity funded equipment for medical, veterinary etc uses.
3.3.1 What is a charity?
Bodies in England and Wales have charitable status when they are registered,
excepted or exempted from registration with the Charity Commission, or
bodies
anywhere in the United Kingdom which are treated by the Inland Revenue as
charitable. Not all non-profit making organisations are charities.
There is no distinction for VAT purposes between those charities registered
with the Charity Commission and those that are not required to register.
However,
unregistered charities claiming zero-rating may need to demonstrate that
they have 'charitable status'. This may be achieved from their written
constitution
or by the recognition of their charitable status by the Inland Revenue.
Further information on VAT reliefs available for charities is contained in
Notice 701/1 Charities.
top ^
3.4 Supplies to eligible bodies
Supplies purchased by certain healthcare bodies and hospitals with
charitable funds may qualify to be zero-rated under separate rules. For more
information
see VAT Notice 701/6 Charity funded equipment for medical, veterinary etc
uses.
top ^
3.5 What does for 'domestic or personal' use mean?
'Domestic or personal' use means that the supply must be made available
specifically for the use of an eligible individual (or series of eligible
individuals).
Excluded from the terms 'personal' or 'domestic', and not eligible for VAT
relief are:
list of 3 items
? goods and services used for business purposes;
? supplies made widely available for a whole group of people to use as they
wish. For example, a stair lift in a charity building for the use or
convenience
of all chronically sick or disabled persons who might use the building would
not qualify for relief. This is because the charity is making the lift
available
for the general use of all those people who might require it, rather than
for the personal use of specified individuals;
? goods and services supplied to:
- an in patient or resident of a hospital or nursing home;
- any person attending the premises of a hospital or nursing home for care
or treatment; and
- any other person or commercial establishment where the goods are for use
by, or in connection with, either of the above,
list end
where the items are intended for use in the care or treatment provided in
the hospital or nursing home. For more information see Notice 701/31 Health
and
Care institutions.
top ^
3.6 Can anyone pay for the eligible goods and services?
As a general rule, yes.
There are, however, special rules that apply to supplies of certain types of
equipment paid for or arranged at the behest of the National Health Service,
hospitals or certain other institutions that provide nursing or residential
care. For further information on these rules please see Notice 701/31 Health
and Care institutions.
top ^
3.7 What evidence must I hold to show my customer is eligible?
We recommend that you obtain a written declaration from each customer
claiming entitlement to VAT relief. Such a declaration should contain
sufficient
information to demonstrate that a customer fulfils all the criteria for
eligibility. The declaration should be separate, or clearly distinguishable
from,
any order form or invoice against which the goods or services are supplied.
A customer signing an order should not automatically be signing a
declaration
of eligibility for VAT relief.
There is a suggested declaration form at Section 10 that may be copied or
otherwise reproduced by you or the customer.
top ^
3.8 What if a customer is unable to make a written declaration?
It may not always be possible for a disabled person to sign a declaration
(for example, if the person is a child or unable to write). In such cases,
the
signature of a parent, guardian, doctor or another responsible person is
acceptable on the declaration.
top ^
3.9 Can I accept electronic declarations?
Yes. You can accept electronic declarations received, for example over the
internet or by fax. Not all electronic declarations will have the means to
incorporate
a signature. In these circumstances it is important that you retain evidence
of the origin of the document, such as the e-mail message incorporating the
sender's address.
As with paper declarations electronic ones should be distinguishable from an
order form or invoice. These declarations must be retained for the same
period
as general VAT accounts and records, and if held electronically must be
capable of being produced in hard copy.
top ^
3.10 Use and misuse of declaration forms
A declaration only confirms your customer's status as a person eligible to
receive zero-rated goods and services and the use to which he will put the
goods
or services he buys. It does not mean that the goods and services themselves
fulfil all the conditions for zero-rating.
If you believe an eligibility declaration to be inaccurate or untrue, you
must not zero rate your supply. You should also take care that procedures,
forms
and literature do not encourage or lead customers to make such a
declaration. There are penalties for making or accepting false declarations
and for fraudulent
evasion of VAT. If, however, having taken all reasonable steps to check the
validity of a declaration you fail to identify an inaccuracy, and in good
faith
make a supply at the zero rate, we will not seek to recover the tax due, if
all other conditions for relief are met. For further information see Notice
48 Extra-statutory concessions.
top ^
4. Goods eligible for zero-rating
top ^
4.1 Motor vehicles for disabled people
Information on motor vehicles for disabled people and the Motability scheme
is in Notice 701/59 Motor vehicles for disabled people.
top ^
4.2 Medical and surgical appliances
4.2.1 General
You can zero rate the supply to an eligible customer as described in
paragraph 3.1 of a medical or surgical appliance that is designed solely for
the relief
of a severe abnormality or a severe injury.
An 'appliance' is a device or piece of equipment with a specific function.
It can be designed for use outside or inside the body.
Examples of severe abnormalities or severe injuries include amputation,
rheumatoid or severe osteo-arthritis, severe disfigurement, congenital
deformities,
organic nervous diseases, learning disabilities and blindness.
4.2.2 Eligible items
Examples of zero-rated appliances include:
list of 12 items
? artificial joints;
? artificial limbs;
? artificial respirators;
? heart pacemakers;
? invalid wheelchairs;
? leg braces;
? neck collars;
? oxygen concentrators;
? renal haemodialysis unit;
? specialist clothing;
? specialist footwear; and
? wigs.
list end
4.2.3 Non eligible items
Examples of goods that are not zero-rated include:
list of 3 items
? plates or pins for use in repairing broken bones, bandages, plasters or
other wound dressings as they are not appliances;
? medical or surgical appliances that are not designed solely for the relief
of a severe abnormality or severe injury, particularly those used in
cosmetic
surgery, such as breast implants; and
? dentures - these are VAT exempt when they are supplied by dentists, dental
auxiliaries or dental chemists. See Notice 701/57 Health professionals.
list end
top ^
4.3 Electrically or mechanically adjustable beds, chair or stair lifts,
hoists and lifters, sanitary devices
You can zero rate the supply to an eligible person as detailed in paragraph
3.1 of:
list of 4 items
? an electrically or mechanically adjustable bed designed for invalids. For
a bed to be eligible for relief it must clearly stand out as being something
specialised for the use of invalids. As well as being electrically or
mechanically adjustable, it should additionally have specific design
features which
distinguish it from a standard bed;
? a stair lift or a chair lift designed for use in connection with a
wheelchair. (It is not necessary for the lift to carry the person whilst
seated in
the wheelchair);
? a hoist or lifter designed for use by invalids. This includes lifting seat
chairs; and
? commode stools, commode chairs or devices with a warm air drier and bidet
jet incorporated, frames or other devices to help sitting on or rising from
a sanitary appliance.
list end
top ^
4.4 Boats
You can zero rate the supply to an eligible customer as detailed in
paragraph 3.1 of a boat which is designed, or prior to supply is
substantially and
permanently adapted, for use by disabled persons or to carry disabled
persons. To qualify for relief, a boat should include all or most of the
following
features:
list of 6 items
? a ramp for wheelchairs;
? lifts and level non cambered surfaces to accommodate wheelchair movements;
? specialised washing and lavatory facilities accessible to disabled people;
? specially equipped galley and sleeping areas and steering facilities
designed for use by disabled people;
? handrails; and
? wheelchair clamps.
list end
If the boat does not meet the above conditions, it may still qualify for VAT
zero-rating under a separate relief (Notice 744C - Ships, aircraft and
associated
services).
top ^
4.5 Other equipment and appliances "designed solely" for use by a disabled
person
4.5.1 General
You can zero rate the supply to an eligible customer as detailed in
paragraph 3.1 of any other equipment and appliances that have been designed
solely
for use by disabled people.
It is not sufficient for zero-rating that the equipment or appliance is
merely destined or intended for use by a disabled person, or is mainly
purchased
by disabled persons. For example, general purpose equipment such as most
computer hardware, ordinary or orthopaedic beds, orthopaedic or reclining
chairs
may benefit a disabled person, but are designed for general use or for use
by disabled and able bodied people alike. Such products are not eligible for
relief.
Equipment which has been designed solely for use by a disabled people will
remain eligible for relief even though they are available to be purchased by
people who do not have a disability. VAT relief will however only apply to
supplies which are made to eligible persons or bodies as detailed in
paragraph
3.1.
4.5.2 Meaning of "designed solely for use by a disabled person"
This means the original intention of the designer was to produce equipment
or an appliance designed solely to meet the needs of persons with one or
more
disabilities. The design must succeed in that the product does in fact meet
the needs of disabled persons. There are a number of conditions which may,
but do not invariably result in disability - such as:
list of 3 items
? asthma;
? psoriasis; and
? dyslexia.
list end
Equipment which meets the needs of people with such a condition will only
qualify for zero-rating if designed solely for the purpose of meeting the
needs
of disabled sufferers of the condition.
4.5.3 Who determines if the goods are eligible?
It is only the designer or manufacturer who is able to determine whether the
goods qualify for zero-rating. The designer, manufacturer or importer of the
goods must retain evidence which demonstrates that the goods in question
fulfil the conditions for relief. There is no single piece of evidence that
must
be held but may include contemporaneous records on:
list of 4 items
? the disability needs to be addressed;
? the product specification for meeting those needs;
? results of tests demonstrating that the product meets the design
intention; or
? patent or patent application.
list end
If you are not the designer, manufacturer or importer, and you think that
the equipment or appliances you are selling have been designed solely for
use
by a disabled person you should ask the manufacturer or importer whether
this is in fact the case. The manufacturer's or importer's advertising
literature
will sometimes contain a statement that the equipment has been designed
solely for use by disabled people.
Where VAT relief depends on the manufacturer's or importer's design
intention only the manufacturer or importer should seek liability rulings
from Customs.
Local Business Advice Centres have been asked to refuse requests for
liability rulings from retailers.
4.5.4 Examples of equipment and appliances qualifying for relief:
list of 9 items
? Braille embossers;
? incontinence products - but see below;
? long handled pick up sticks;
? text telephones;
? whistling cups for blind people;
? white canes for blind people;
? vibrating pillows for deaf or hard of hearing people;
? transcutaneous electrical nerve stimulator; and
? wheelchairs.
list end
Eligible incontinence products, for retail sale, are zero-rated on the
shelf. In practice, this means that there is no requirement for the customer
to
provide a written declaration to the retailer confirming they are eligible
for VAT relief.
Supplies of eligible incontinence products over the Internet or by mail
order also qualify for VAT relief providing they are made to individuals and
not
institutions.
We will expect retailers, Internet and mail order suppliers to have a signed
declaration, or other supporting evidence that the supply is to an
incontinent
individual and not to an institution such as a nursing home, for customers
who buy more than:
list of 4 items
? 200 disposable pads;
? 50 washable pads;
? 5 collecting devices; or
? 10 pairs of waterproof or leak-proof underwear.
list end
4.5.5 Examples of products which do not qualify for relief
list of 5 items
? Most hearing aids (see paragraph 4.6 for exceptions);
? contact lenses;
? dentures (see paragraph 4.2);
? items which are not equipment or appliances; or
? spectacles.
list end
The above items are specifically excluded from this relief by law.
4.5.6 Computer software and hardware
Computer systems are increasingly being used as aids to disability. The
systems are made up of a number of separate pieces of software and hardware.
Some
are general use items taxable at the standard rate of VAT, whilst others
have been designed solely for use by a disabled person and are therefore
eligible
to be supplied at the zero rate.
To simplify the application of VAT to computer systems sold as a complete
package, suppliers may use either or both concessions detailed at Section 9.
top ^
4.6 Auditory training aids for deaf children and equipment to aid the hard
of hearing
You can zero rate the supply to an eligible customer as detailed in
paragraph 3.1 of hearing aids designed for the auditory training of deaf
children.
These are usually elaborate and expensive audio training systems used by
teachers, parents and guardians to give deaf children with little residual
hearing
at least the possibility of acquiring adequate speech. This equipment
consists of an earpiece receiver worn by the child, linked by wire, radio or
induction
loop to a microphone transmitter worn by the teacher, parent or guardian.
This arrangement permits direct communication without distortion or
interference
from other noise.
Although standard hearing aids are excluded from relief, certain specialist
equipment designed for people with severely defective hearing which do not
constitute "hearing aid" as the term is generally used may be zero-rated.
These include tinnitus maskers which generate a constant noise to mask the
effect
of ringing in the ears and induction loops. Public address systems however
will not qualify for VAT relief covered in this notice.
top ^
4.7 Low vision aids
Corrective spectacles and contact lenses are not relieved from VAT. However
you may zero rate the supply to an eligible customer as defined in paragraph
3.1, of other types of low vision aids. This equipment tends to fall into
two categories:
list of 2 items
? spectacle mounted low vision aids which are custom made to the
prescription of a qualified optician where the prescription identifies the
appliance as
a low vision aid; and
? other low vision aids including technical aids for reading and writing,
which are designed exclusively for visually impaired people, for example,
closed
circuit video magnification equipment capable of magnifying text and images.
list end
top ^
4.8 Parts and accessories
You can zero rate parts and accessories which you supply to an eligible
customer as defined in paragraph 3.1 provided that they were designed solely
for
use in or with goods which themselves qualify for VAT relief as described
elsewhere in this section.
Parts means integral components without which the equipment is incomplete.
Accessories means optional extras which can be used to improve the operation
of the equipment, or enable it to be used, or to be used to better effect,
in particular circumstances. VAT relief does not apply to general use items
such as standard batteries, even if these were purchased to be used within
an item which is eligible for VAT relief. If the batteries were solely
designed
to operate within the eligible item however, they would be eligible for
relief.
top ^
4.9 Letting of goods on hire or lease
You can zero rate a supply on hire or lease of any goods eligible for VAT
relief as detailed in paragraphs 4.2 - 4.8.
top ^
5. Services of installation, repair, maintenance and adaptation of goods
top ^
5.1 Installing goods
You can zero rate services, to an eligible customer as defined in paragraph
3.1 of installing any of the goods described in Section 2 of this notice
provided
that the goods that are being installed:
list of 2 items
? are themselves eligible for relief as detailed within this notice; and
? are not paid for or arranged at the behest of the National Health Service,
any other hospital or nursing home.
list end
Examples of services of installation which can be zero-rated when supplied
to an eligible customer include:
list of 3 items
? plumbing in a sanitary appliance;
? wiring up an electrically adjustable bed; and
? installing a chair lift.
list end
top ^
5.2 Repairing and maintaining goods
You may zero rate the supply to an eligible person of your services of
repairing or maintaining any of the goods specified in Section 2 of this
notice.
top ^
5.3 Adapting goods
You can zero rate the service of adapting any general purpose goods so that
those goods suit the condition of a disabled person, provided that the
supply
is to:
list of 2 items
? a disabled person, or
? a charity which is making the adapted goods available by sale or otherwise
to a disabled person.
list end
This relief applies only to the service of adaptation. The goods themselves
will not qualify for relief. Where you supply the goods yourself and have
adapted
them prior to the supply you may apportion the value of the supply between
the cost of the unadapted standard-rated goods and the cost of the
zero-rated
service of adaptation. Separate rules however apply to the sale of
substantially and permanently adapted motor vehicles, see Notice 701/59
Motor vehicles
for disabled people. You will find further information concerning the
apportionment of supplies between standard and zero-rated elements in VAT
Notice
700 The VAT Guide.
top ^
5.4 Goods provided in the course of adaptation or repair and maintenance
services
You can zero rate any goods that you necessarily supply in the course of a
supply of adaptation or repair and maintenance, where these services qualify
for VAT relief as detailed in paragraphs 5.2 and 5.3 above.
top ^
6. Building and construction
top ^
6.1 General
Certain building work is zero-rated in its own right whether or not these
buildings include special features that can be used by disabled people, for
example
the construction of new dwellings and approved alterations to protected
buildings. You will find further information on general rules relating to
the VAT
liability of building work in Notice 708 Buildings and Construction.
If you supply services of construction or building services that would
usually be standard rated, this section explains the circumstances in which
you
may zero rate your supplies.
top ^
6.2 Ramps, doorways and passages
You may zero rate the service of constructing a ramp or widening a doorway
or passage, (but not the construction of a new doorway or passage) provided
the work is done to help a disabled person gain access or to move about
within the building and:
list of 2 items
? in the case of a supply to a disabled person the building is his or her
private residence. A private residence includes the garden, yard,
outbuildings,
detached garages and even an orchard as well as the home; or
? in the case of a charity the building may be any building.
list end
Construction of a ramp includes:
list of 3 items
? the raising of a floor level to match that of another existing floor level
so as to remove a step or steps;
? the reduction of the angle of an incline; or
? the creation of a slope.
list end
Widening a passage includes:
list of 2 items
? the widening of a room through which a disabled person passes to gain
access to another room, for example a bedroom which has an en suite
facility; or
? the widening of an existing path across a disabled person's garden (but
not the construction of a new path).
list end
top ^
6.3 Bathrooms, washrooms and lavatories
6.3.1 General
You can zero rate the services of providing, extending or adapting a
bathroom, washroom or lavatory provided the work is necessary to suit the
condition
of a disabled person and:
list of 2 items
? in the case of a supply to a disabled person the building is his or her
private residence. A private residence includes outbuildings as well as the
home;
or
? in the case of a supply to a charity the building is residential
accommodation or a day-centre where at least one-fifth (20%) of the
individuals using
the centre are disabled persons. Residential accommodation includes
permanent or temporary accommodation in a residential home, self-contained
living accommodation
or an establishment providing respite care. It does not include an inn,
hotel, boarding house or similar establishment or accommodation in any such
type
of establishment.
list end
Zero-rating applies even if the residential home or the other buildings
mentioned are not managed or used by the charity to which you make your
supply.
You should take care to note, however, that many residential homes are not
operated by charities, nor are all housing associations charities. You will
find more information about housing associations in Notice 708/5 Registered
Social Landlords (Housing Associations, etc).
6.3.2 Definitions
For the purposes of this relief:
list of 3 items
? bathroom includes a shower room;
? washroom means a room containing a lavatory or washbasin (or both) but not
containing a bath or shower or cooking, sleeping or laundry facilities; and
? lavatory is a room containing a toilet and possibly, but not always a
washbasin.
list end
top ^
6.4 Washrooms and lavatories (but not bathrooms)
Services to a charity of providing, extending or adapting a washroom or
lavatory (but not a bathroom) can be zero-rated provided:
list of 2 items
? the service is necessary to facilitate the use of the washroom or lavatory
by a disabled person; and
? the work is carried out in a building, or part of a building used
principally by a charity for charitable purposes.
list end
top ^
6.5 Additional construction work in the course of a zero-rated supply as
detailed in paragraphs 6.2 to 6.4 above
Where economy and feasibility dictate that you have constructed or extended
in the course of a zero-rated supply, and have occupied space which was
previously
part of another room then you may also zero rate the service of restoring
that room elsewhere in the building to its original size. This is because
the
work is essential to providing the service to your disabled customer.
Where you provide, extend or adapt a bathroom, washroom or lavatory and, at
the same time, construct additional accommodation then you should apportion
the supply between its zero-rated and standard-rated parts. Notice 700 The
VAT Guide tells you how to do this.
top ^
6.6 Installation or repair and maintenance of lifts
You may zero rate services you necessarily have to perform in the
installation or repair and maintenance of an ordinary vertical lift provided
that you
make the supply to a disabled person or to a charity; and
list of 2 items
? in the case of a disabled person, the lift you install is designed to help
that person move between different floors of their private residence; or
? in the case of a charity, the lift is installed in a day centre or a
building in which the charity provides either temporary or permanent
residence for
disabled people and is installed for the purpose of facilitating the
movement of disabled persons between the floors of that building.
list end
top ^
6.7 Preparatory, restoration work and making good
Where building work described as eligible for VAT relief in paragraphs 6.2
to 6.6 above requires preparation and necessary restoration work, you can
also
zero rate your supply of these services.
For example, with the widening of a doorway, you can zero rate the removal
of bricks and mortar; the supply and fit of a wider door; the installation
of
a new frame and surround and the restoration of the immediate decor.
Similarly if you have provided, extended or adapted a bathroom, washroom or
lavatory
and supplied this service to an eligible person, you can also zero rate
other work essential to providing those facilities. This would include the
preparation
of footings (including ground levelling); work linked to providing water,
gas, electricity and drainage as necessary and the restoration of the
immediate
decor.
top ^
6.8 Construction and professional services not covered by this relief
Only building alterations described above qualify for relief under the terms
of this notice. Other services you may perform, for example, the provision,
extension or adaptation of bedrooms or kitchens are not zero-rated, even if
the work you perform is to suit the needs of a disabled person. However,
individual
items of equipment which you may supply together with services necessarily
performed in the course of installation may qualify for zero-rating as
detailed
in Sections 2 and 5 of this notice.
Services of an architect, surveyor or any person acting as a consultant or
in a supervisory capacity even when supplied in connection with a supply of
qualifying building services are standard-rated in all circumstances.
Charities may be entitled to VAT zero-rating on construction services
covered by other provisions. You will find out more about this in Notice 708
Buildings
and Construction.
top ^
6.9 Goods supplied in connection with construction services
If you supply goods such as building materials in connection with your
supply of the services described in paragraphs 6.2 - 6.6, you may zero rate
those
goods provided that the construction services in question are properly
eligible for zero-rating.
When the relevant building materials or other goods are purchased by a
disabled person or charity themselves for use by their building contractor,
a builders
merchant or similar can zero rate their supply of the goods only if they are
happy that the actual building work will qualify for zero-rating and can
demonstrate
that subsequently to visiting officers.
When the materials are bought by a disabled person or charity in connection
with building works which will be performed by a friend or relative for
free,
or in a D.I.Y capacity by the disabled person or charity themselves, the
supply of the materials is ineligible for the relief. This is because there
is
no subsequent supply of zero-rated construction services to which these
materials can be "connected".
top ^
7. Emergency alarm call systems
top ^
7.1 General
You can zero rate the supply of an emergency alarm call system designed to
be capable of operation by a disabled person. It must enable that person to
call for help in case of illness, injury or similar emergency to either a
specified person or a control centre. The supply must be made to:
list of 2 items
? a disabled person for their domestic or personal use, or
? a charity for making available to disabled persons by sale or otherwise
for their domestic or personal use.
list end
Any services performed by a control centre in receiving and responding to
calls received from such an alarm system are also zero-rated, provided that
they
are supplied to an eligible customer as detailed above.
You cannot, however, zero rate the supply of ordinary telephones, internal
communication systems, intruder alarms which activate bells, lights or
sirens;
or the services of installing ordinary telephone lines, regardless of to
whom the supply is made.
top ^
7.2 What is regarded as a specified person or a control centre?
This is defined in law as a person who, or a centre that:
list of 2 items
? is appointed to directly receive calls activated by the alarm system, and
? retains information about the disabled person to assist them in the event
of illness, injury or similar emergency.
list end
top ^
7.3 Repair and maintenance of eligible goods
VAT relief also applies to any services of repair and maintenance carried
out to any items which qualify for VAT relief under paragraph 7.1.
top ^
8. Miscellaneous
top ^
8.1 Imports into the United Kingdom
VAT due on the importation of eligible goods from a place outside the member
States of the European Community will be relieved under the same conditions
as the VAT on supplies made in this country. Eligible customers (as detailed
in paragraph 3.1) should make a declaration in the form given in Section 10
and lodge it with the import entry declaration made to Customs at the port,
airport or postal depot of importation.
The importation of goods by a supplier does not qualify for relief in this
way however. VAT must be paid by the supplier at importation, and may be
claimed
as input tax, subject to the normal rules outlined in Notice 700 The VAT
Guide.
Most imports attract Customs duty. However in certain circumstances this
charge is relieved. For details on duty relief for:
list of 3 items
? goods for blind and other disabled people see Notice 371 Importing goods
for disabled people free of duty and VAT;
? medical equipment donated to charities see Notice 341 Donated medical
equipment free of duty and VAT; and
? goods imported by charities see Notice 317 Imports by charities free of
duty and VAT.
list end
Small value importations for personal use (such as gifts) may not attract
VAT or Customs duty. You can find out more about this by contacting our
National
Advice Service on 0845 010 9000.
top ^
8.2 Acquisitions from other member States of the European Community
As detailed in Notice 725 The Single Market, a VAT registered person is
required to account for acquisition tax on certain supplies of goods
acquired from
another EC member State. A VAT registered charity which is eligible to buy
certain goods at the zero rate as detailed elsewhere in this notice, can
account
for tax at the zero rate on its acquisition of such goods.
Persons who are not VAT registered do not have this facility. If they buy
goods in another member State they may be required to pay tax on those goods
in that member State at the prevailing rate. This tax cannot be refunded in
the United Kingdom. Each member State has its own rules about the extent of
VAT relief on goods for disabled persons and the reliefs set out in this
notice will not apply to supplies made in other EC member States.
Where goods are sent by a supplier in another member State to someone in the
United Kingdom who is not VAT registered, special 'distance selling' rules
apply and the VAT treatment will vary according to the circumstances.
For further information see Notice 725 The Single Market.
top ^
8.3 Exports and removals of goods from the United Kingdom
You can supply goods or services to disabled people from other countries,
who are visiting the United Kingdom, under the conditions as set out
elsewhere
in this notice. If you supply goods which do not qualify for this VAT
relief, you may still be able to zero rate the supply, subject to certain
conditions
under the retail export scheme (see Notice 704 VAT retail exports). This
scheme applies only to persons resident outside the European Community who
are
exporting the goods to a place outside the European Community. You must
charge VAT on all other retail sales of standard-rated goods which do not
qualify
for relief under this notice or as a retail export.
For exports of any goods as freight, see Notice 703 Exports and removal of
goods from the UK.
top ^
8.4 Other useful information
You can find out about Social Security benefits, and other help available
for disabled people, from the Department of Works and Pensions by ringing
0800
882200 or internet: www.dwp.gov.uk.
top ^
9. Computer software and hardware concessions
These concessions are referred to in paragraph 4.5.6.
top ^
9.1 Who is eligible?
You can use these concessions for supplies to an eligible customer as
detailed in paragraph 3.1 only if:
list of 2 items
? the computer system is a tool to aid the disabled person to overcome
communication problems; and
? the computer system is for the personal or domestic use of a disabled
person.
list end
top ^
9.2 Concession 1 - zero-rating of central processor
A central processor may be zero-rated if:
list of 2 items
? it is sold as part of a computer system; and
? it has software installed, which enables a disabled person to use the
computer system or other software effectively, or to carry out tasks
effectively
when otherwise they could not.
list end
No other general purpose hardware may be zero-rated under this or any other
concession.
top ^
9.3 Concession 2 - Composite rate of VAT for computer systems
Traders supplying disabled people with complete computer systems that
contain significant specialist items for use by disabled customers may use a
composite
VAT rate for such supplies. This rate will be based on supplies of such
packages made by that supplier over a recent representative period.
In addition to the items of equipment designed solely for the use of a
disabled person, the suppliers may include the values of the following
elements
of the package in the zero-rated portion:
list of 2 items
? the central processor described at paragraph 9.2; and
? costs charged to the customer for the installation of the equipment and
for the training in its use.
list end
top ^
9.4 Composite rate calculation
A worked example follows:
(a) Over a period of 2 to 3 months, a representative sample of sales by the
supplier reveals the following facts about the most common "package" sold:
list of 2 items
? central processor, speech synthesiser, Braille embosser, specialist
software, installation and training will give the zero-rated element which
comes
to £1500 at sale value;
? printer, keyboard, VDU and standard software will give the standard-rated
element which comes to £500 plus £87.50 VAT, at sale value; and so
list end
the total of the package is £2087.50 of which £87.50 is VAT. The "composite
rate" (the rate which needs to be applied to the total VAT?exclusive sale
value
of the package, to ensure that the correct VAT is declared on its
standard-rated elements) for this particular package is £87.50 ÷ £2000 x 100
= 4.4% (4.375%
rounded up).
(b) The business will now need to find composite rates for all other
qualifying packages sold during the representative period, and then weight
the sample
to allow for packages that are sold more often than others. This would mean
for example, that if the pattern of sales in the representative period were
as follows:
table with 4 columns and 7 rows
Type of package
Composite rate
Total net value of sales
VAT
A
4.2%
£500
£21
B
6%
£200
£12
C
3%
£100
£3
D
3.8%
£100
£3.80
E
4.1%
£100
£4.10
Total
£1000
£43.90
table end
Then the overall composite rate would be:
Total VAT generated from above sales = £43.90
Total value of above sales = £1000
Overall composite rate = £43.90 ÷ £1000 x 100 = 4.4%
(c) The business would then be entitled to apply a composite rate of 4.4% to
all sales of qualifying packages. In order to ensure that the rate reflects
changing trade patterns, the business would have to recalculate the overall
composite rate every 12 months.
top ^
9.5 Restrictions on both concessions
The arrangements apply only to complete packages. Replacement units or
upgrading items will be liable to tax at the standard rate unless they are
"designed
solely" for use by disabled people when, of course, they will be zero-rated.
Thus, if a customer changes the central processor, the standard rate will
apply.
top ^
10. Eligibility declarations for goods and services for disabled people and
charities serving their needs
top ^
10.1 Eligibility declaration by a disabled person
Please note there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or
services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for
disabled people or contact our National Advice Service on 0845 010 9000
before signing the declaration.
I (full name)
............................................................................
..
of (address)
............................................................................
..
............................................................................
......................
declare that:
list of 2 items
? I am chronically sick or have a disabling condition by reason of: (give
full and specific description of your condition); and that
? I am receiving from: (name and address of supplier)
* the following goods which are being supplied to me for domestic or my
personal use:
(description of goods)
* the following services to adapt goods to suit my condition:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to my private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
list end
and I claim relief from value added tax.
............................................................................
....
(Signature)
............................................................................
............
(Date)
Supplier
I (full name)
............................................................................
......
of (address)
............................................................................
......
............................................................................
..........................
am supplying to the person named above:
* the following goods:
(description of goods)
* the following services of adapting goods:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to a private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
for the personal use of the disabled person.
............................................................................
....
(Signature)
............................................................................
............
(Date)
*Delete words not applicable
Note
You should keep this declaration for production to your VAT officer. The
production of this declaration does not automatically justify the
zero-rating
of the supply. You must ensure that the goods and services you are supplying
qualify for zero-rating.
top ^
10.2 Eligibility declaration by a charity
Please note there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or
services zero-rated for VAT you should consult VAT Notice 701/7 VAT reliefs
for disabled people or contact the National Advice Service on 0845 010 9000
before signing the declaration.
I (full name and status in charity)
..............................................
of (name and address of charity)
..............................................
............................................................................
.......................
declare that the charity named above is receiving from: (name and address of
supplier)
* the following goods which are to be made available to a disabled person or
persons for domestic or their personal use:
(description of goods)
* the following services to adapt goods to suit the condition of a disabled
person to whom the goods are to be made available:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following building alterations at (address of building):
(description of alterations).
* the services of monitoring a personal alarm call system
and I claim relief from value added tax.
............................................................................
..
(Signature)
............................................................................
...........
(Date)
Supplier
I (full name)
............................................................................
..
of (address)
............................................................................
..
............................................................................
......................
am supplying to the charity named above:
* the following goods which are to be made available to a disabled person or
persons for domestic or their personal use:
(description of goods)
* the following services to adapt goods to suit the condition of a disabled
person to whom the goods are to be made available:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following building alterations at (address of building):
(description of alterations).
* the services of monitoring a personal alarm call system
............................................................................
...
(Signature)
............................................................................
...........
(Date)
* Delete words not applicable
Note to supplier
You should keep this declaration for production to your VAT officer. The
production of this declaration does not automatically justify the
zero-rating
of the supply. You must ensure that the goods or services you are supplying
qualify for zero-rating.
top ^
10.3 Importation of goods for disabled persons: eligibility declaration by a
disabled person
Please note that there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or
services zero-rated for VAT you should consult VAT Notice 701/7 VAT reliefs
for disabled people or contact the National Advice Service on 0845 010 9000
before signing the declaration.
I (full name)
............................................................................
..........
of (address)
............................................................................
..........
............................................................................
..............................
declare that
list of 2 items
? I am chronically sick or have a disabling condition by reason of: (give
full and specific description of your condition)
? and that I am importing the following goods from outside the European
Community for domestic or my personal use:
(description of goods)
list end
I claim relief from value added tax
............................................................................
...
(Signature)
............................................................................
...........
(Date)
top ^
10.4 Importation of goods for disabled persons: eligibility declaration by a
charity
Please note that there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or
services zero-rated for VAT you should consult VAT Notice 701/7 VAT reliefs
for disabled people or contact the National Advice Service on 0845 010 9000
before signing the declaration.
I (full name and status in charity)
.............................................
of (name and address of charity)
.............................................
............................................................................
......................
declare that the charity named above is importing the following goods from
outside the European Community which are to be made available to a specific
disabled person or persons for domestic or their personal use:
(description of goods)
............................................................................
...
(Signature)
............................................................................
...........
(Date)
top ^
Do you have any comments?
We would be pleased to receive any comments or suggestions you may have
about this notice. Please write to:
HM Customs and Excise
Charities and Healthcare Team
4th Floor
New King's Beam House
22 Upper Ground
LONDON
SE1 9PJ
If you have a complaint or suggestion
If you have a complaint please try to resolve it on the spot with our
officer. If you are unable to do so, or have a suggestion about how we can
improve
our service, you should contact one of our Regional Complaints Units. You
will find the telephone number under 'Customs and Excise - complaints and
suggestions'
in your local telephone book. Ask for a copy of our code of practice
'Complaints and putting things right' (Notice 1000). You will find further
information
on our website at http://www.hmce.gov.uk.
If we are unable to resolve your complaint to your satisfaction you can ask
the Adjudicator to look into it. The Adjudicator, whose services are free,
is a fair and unbiased referee whose recommendations are independent of
Customs and Excise.
You can contact the Adjudicator at:
The Adjudicator's Office
Haymarket House
28 Haymarket
LONDON
SW1Y 4SP
Phone: (020) 7930 2292
Fax: (020) 7930 2298
Email:
adjudicators@xxxxxxxxxxxx
Internet:
http://www.adjudicatorsoffice.gov.uk/
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HMCE_PROD1_023875~34~ENG_NOTOC~PORTALSPILAYOUT/98890-2
----- Original Message -----
From: "Richard Godfrey-McKay" <lists.godfrey-mckay@xxxxxxxxxxxxxxx>
To: <access-uk@xxxxxxxxxxxxx>
Sent: Sunday, December 23, 2012 4:30 PM
Subject: [access-uk] Re: VAT exemption on VoiceOver products
> What ridiculous sour grapes! How on earth would that attitude promote the
> interests of blind or PS people?
>
>
>
> Richard
>
> Richard Godfrey-McKay
>
> Telephone: 01738-445 880
>
> Mobile: 07791 452 593
>
>
>
>
> -----Original Message-----
> From: access-uk-bounce@xxxxxxxxxxxxx
> [mailto:access-uk-bounce@xxxxxxxxxxxxx]
> On Behalf Of Will
> Sent: 23 December 2012 16:16
> To: access-uk@xxxxxxxxxxxxx
> Subject: [access-uk] Re: VAT exemption on VoiceOver products
>
> I hope all those people who have had the exemption are forced to pay back
>
> Sent from my iPhone
>
> On Dec 23, 2012, at 1:46 PM, Sean O'Connor <capricorn8159@xxxxxxxxx>
> wrote:
>
>> On 23/12/2012 11:50, paul leake wrote:
>>> Nobody is getting away with anything! There should be consistency
>>> throughout the company as certainly when the Trafford Centre apple
>>> store checked, there was a definite policy! Clearly not all stores
>>> appreciate this!
>>>
>>> Cheers
>>>
>>> Paul
>>> Twitter: @paulleake1
>>>
>>> paul.leake@xxxxxxxxxxxx
>>>
>>> ----- Original Message -----
>>> From: "Saqib" <Saqib500@xxxxxxxxxxx
>>> To: <access-uk@xxxxxxxxxxxxx
>>> Date sent: Sun, 23 Dec 2012 09:33:30 -0000
>>> Subject: [access-uk] Re: VAT exemption on VoiceOver products
>>>
>>> Hi. I contacted the Birmingham Store about this and they informed me
>>> that they don't offer such exemption to VI customers. What's so
>>> unfair about it is some people are getting away with it when
>>> Voiceover products haven't had any adaptions made to them so I don't
>>> understand why there is an exemption in the first place. I would be
>>> interested to find out if anyone else has visitted the Birmingham
>>> store recently.
>>>
>>> -----Original Message-----
>>> From: paul leake
>>> Sent: Saturday, December 22, 2012 11:51 PM
>>> To: access-uk@xxxxxxxxxxxxx
>>> Subject: [access-uk] Re: VAT exemption on VoiceOver products
>>>
>>> I confirm that after some discussions with the Manager of the apple
>>> store in the Trafford Centre, I purchased an Ipad and received the
>>> vat deduction. I explained that other stores had ^one this and they
>>> checked Apple's policy and then agffeed that it was ok to do it. I
>>> specifically went to the apple store as I feared that other general
>>> stores would have no idea!
>>>
>>> Good luck!
>>>
>>> Cheers
>>>
>>> Paul
>>> Twitter: @paulleake1
>>>
>>> paul.leake@xxxxxxxxxxxx
>>> ** 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:-
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>>> ** unsubscribe
>>> ** For other list commands such as vacation mode, click on the
>>> ** immediately-following link:-
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>>> ** 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:
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>>> ** and in the Subject line type
>>> ** unsubscribe
>>> ** For other list commands such as vacation mode, click on the
>>> ** immediately-following link:-
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>>> ** or send a message, to
>>> ** access-uk-request@xxxxxxxxxxxxx with the Subject:- faq
>> another point to bear in mind with regard to tax (vat) exemption is
>> that t6his exemption only applies if the product is specifically
>> deigned for use by a person with a known access requirement( speech in
>> the case of people with impaired vision), voiceover although enabling
>> Vi users to access Apple products, is an integral part of the product
>> and not specifically designed as an optional accessibility tool, if
>> voiceover was a separate product requiring a separate purchasing
>> transaction the case for an exemption to VAT would be stronger, maybe
>> a chat with the VAT office might be more rewarding as they would be
>> in a better position to advise on specific grounds for VAT exemption ,
>> however, if you go through this route don't expect a simple clear cut
>> answer as the vat rules are horrendously complex
>>
>> sorry if this is not the answer the original enquirer was seeking but
>> its the best shot I can give on the subject
>>
>> regards to all, Sean
>>
>>
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