[access-uk] Re: questions about claiming vat

  • From: jeff flint <jeffflint15@xxxxxxxxx>
  • To: access-uk@xxxxxxxxxxxxx
  • Date: Tue, 11 Mar 2014 08:51:49 -0400

Hi Jim,
Somewhere in the archive there is a long explanation of this by a lister who 
used to be A    VATMAN, or to be more accurate a VATWOMAN in this case.
Her Name was NIamh but I can't remember the rest of her name.
I was very interested at the time and took some notes which I have reproduced 
below.
Please do not take them as Gospel, it was my impression of what she said at the 
time, things might have changed.
1.
AS Apple products come with "access technology" as standard they are not VAT 
Exempt.
2. The vendor must reconcile his books with Customs and Excise, those dealers 
who grant an exemptionthe  will simply pay VAT on the price that  dealer 
charges the customer. The VATMAN will not claim the money from the customer — 
its the dealers mistake the end price is deemed by the VATMAN to include the 
VAT.
3. She gave the example of a dealer who sold PC's to the blind buying a LAPTOP 
then fitting in with NVDA. Now the product has been adapted so the dealer 
doesn't charge VAT to the customer  even though the adaptation didn't cost any 
money, effectively you are buying a PC without paying VAT.
However, if you, the customer, bought the PC from Computer World  and then had 
it adapted, you couldn't get the VAT back on the computer.
If Apple added the access technology "on request" then the situation would be 
different. 
This is all from the notes I  Took at the time.
I do remember that some people were paying VAT on Apple products and some were 
not.
Her advice was not to ask the VATMAN for a ruling, as his "default" position 
was to say no. 
One final point is that Vat Exemption Forms meant nothing at the end of the 
day, Customs and Excise decide whether they will accept the dealers decision 
and that was that - the customer was out of it by then.
Again I think this is a pretty accurate picture of things as of about two years 
ago.
If there is a dealer in computers on the list I am sure they would be more 
accurate than I am.
I hope this either helps or at least leads you to the thread in the archive.
Jeff
PS I think this is the first time I have ever offered help on the list, sorry 
it is so negative.

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