[access-uk] Re: No VAT exemption for Apple products
- From: "Niamh" <niam.mckeown@xxxxxxxxx>
- To: <access-uk@xxxxxxxxxxxxx>
- Date: Mon, 21 Jan 2013 18:40:52 -0000
Hi Brian and George,
After this I really only want to talk off list, as I am afraid the moderator is
going to shoot me.
Here I am after years of asking help over matters like how to turn on a
computer, here I am pontificating on the most boring subject in the world VAT.
I think you both need to think of this as both consumers and suppliers
Also we need to use two words and define them:
Exemption
and
exempt
, is an actual VAT category into which certain goods and services fall.
The argument used to be reasonably straightforward, private medical treatment
for example.
Now there is a debate about that, should cosmetic surgery be exempt or not?
I am not quite sure what happened to that one.
Let we deal with training here.
I would see that clearly as being a service which would fall into the exempt
category.
It is something very specific like a white cane, a sighted person what not
need such training.
However the trainer could not claim back hisoutput vat back, unless he applied
for a partially exempt status, don't even go there.
If I were the purchaser of that training as an individual I would write to
HMRC and insist it falls under the exempt category.
Even if they disagreed I bet they would grant me an exemption.
Now an exemption is where the revenue grants an individual exemption from a
normal rate of VAT.
The individual completes a form for the supplier and the VAt is zero rated for
the individual.
There are other areas where this applies but not for individuals.
From the supplier point of view this is ideal, as you can still reclaim your
VAT output.
I hope this helps.
Let me assure you I dealt, five years ago, with these little knowing I would
lose my sight.
To my best recollection it fell under the exempt category, supply of
specialised goods and service to disabled people, but it could have been
individual exemptions from the normal rate, either way I know it was accepted.
Niamh.
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