I am wondering if this is one of those topics where we should communicate off list. You are now getting into the area of technicalities which is a bit odd. It also relates to what you are allowed to reclaim. would it be a good idea if we went off list? Niamh ----- Original Message ----- From: Brian Cairnie To: access-uk@xxxxxxxxxxxxx Sent: Monday, January 21, 2013 5:16 PM Subject: [access-uk] Re: No VAT exemption for Apple products Hi Niamh, Goods and services which are for visually impaired people such as JAWS, WindowEyes or Duxbury are zero rated and not exempt as George said. Although it doesn't make any actual difference to the price, I asked HMRC why this was the case. The explanation is if something is exempt, they cannot suddenly change this and start charging VAT on it. If something is zero rated like access technology, newspapers and stamps, Derek's friend George Osborne (I knew our illustrious Chancellor must have had a friend somewhere), can change this and charge VAT in a budget statement. Brian.