Hi Brian, This is exactly my thinking, so thank you. No-one has yet come up with governmental proof that VAT exempting the iPhone is OK, and indeed, the government will close this loophole down if they get wind of it. 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 Sent: 24 October 2012 14:46 To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Re: Voiceover products - VAT exemption Steve I presume that the article below brings the argument to a negative conclusion as far as registered blind people are concerned. Google_ads_frame1 frame end aswift_0 frame end I know someone who bought iPhone 4s in London and didn't have to pay VAT on it. Don't really know about legalities but this information about a blind person being exempted from vat on iPhone is accurate. Thanks ----- Original Message ----- From: "Neil Barnfather - TalkNav" <for...@xxxxxxxxxxx> To: <viphone@xxxxxxxxxxxxxxxx> Sent: Tuesday, October 16, 2012 9:53 AM Subject: Re: You can by apple products in the UK VAT free if your blind. Dear Alex and All, I have, as this is very important, firstly checked with our internal finance team, and then with HMRC directly. You cannot, repeat cannot, get nil rated VAT relief on items purchased within the UK which are, so to speak, off the shelf none adaptive technologies. The simple rule of thumb is; if the item comes right off the shelf, and can be used without modification or alteration by the disabled person, then it does not qualify. Yes, the iPhone has Voice Over built into it, as do all Apple products, yet, the same inclusive or access technology is included in all of Apple's products. This is not a specific modification for the blind user. As such, Apple's products do not qualify for VAT nil rating under this section of law. They directed me to the below text, which I have, for ease, copied and pasted below. It should be noted, that if you obtain a product without paying VAT, where you should have, you are as liable as the vender. In other words, it is not a defence to say,'well, Apple gave me the VAT nil ratingâ" Goods and services exempt from VAT In accordance with group 14 of the zero rate schedule to the value added tax act 1983. Blind and partially sighted people, and charities working on their behalf, can buy certain goods without paying VAT on them. This relief from VAT also extends to: - the provision of services to adapt items for use by, or to meet the needs of, a blind or partially sighted person - spare parts, accessories, repair and maintenance of such goods and adaptations. Goods which have been designed solely for use by disabled or blind and partially sighted people and which are for personal or domestic use only will be zero-rated for VAT. This would include such items as: - CCTV reading aids - braille display units - braille embossers - speech synthesiser units - speech output and character enlargement software. Computer systems which are specially designed and manufactured solely for the use of disabled people may qualify for a composite or reduced rate of VAT where components and software similar to the above are included in their manufacture. Training in the use of such computer systems may also qualify for a reduced rate of VAT for individuals where the equipment is used for personal or domestic use. You should check with your supplier regarding the amount of VAT to be charged when discussing purchase of you computer system. Brian -----Original Message----- From: Steve Nutt Sent: Wednesday, October 24, 2012 1:52 PM To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Re: Voiceover products - VAT exemption Hi Roger, Yes, I agree the onus is on us, but there is nothing that is legal, in other words, provided by the government, that states that we are allowed to provide an Apple phone VAT-exempt. I can see sighted peop;le say they're buying them as gifts tfor blind people to get round this loophole and get an iPhone cheaper. Personally, I just wish VAT exemption would go away. Everyone should pay VAT. That's of course, jsut my opinion, not that of CRS. 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 roger.south@xxxxxxxxxx Sent: 24 October 2012 11:58 To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Re: Voiceover products - VAT exemption Hi Steve Yes but as the retailer the onus is on you to find out if a customer should query the point with you. where you send your VAT return will advise you correctly. My days as a VAT advisor were long before this equipment was available. Roger -----Original Message----- From: Steve Nutt Sent: Wednesday, October 24, 2012 11:17 AM To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Re: Voiceover products - VAT exemption Hi, See what I mean? Even Apple stores give you different answers, so until I see this in writing as being legal, then we will charge VAT on iPhones and other pphones with voice software. Nobody yet, has been able to point us to evidence of this. Apple can take the hit if the Government catch them at it. 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 Ali Sent: 19 October 2012 14:39 To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Voiceover products - VAT exemption Hi all, Would this vat exemption apply to Iphone too? Somehow I must have missed the answer for this. The Regent street Apple shop thinks it does not apply to Iphones. ------------------- Thank you. 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