As I understand the situation, and it is some time since I investigated this, that if an item can be used by a sighted person it is subject to VAT. If the item is a specialist item designed for VI use then it is VAT exempt. Now, when I queried this with Dolphin some time ago, they said that the HMRC had required them to put 12.5% VAT (this is when VAT was 17.5%) on desktop/laptop PCs as the PC/laptop could be used by a sighted person and the screen reader was not subject to VAT as such. This, of course, could have changed since I last tried to get my head around the weird way HMRC work. In my view, anything could be said to be useable by a sighted person, even if it is designed for use by VI persons, so where is the line drawn? Not a subject I'd like to get into great discussion about, it is what it is and no matter how much we grumble, the HMRC will always want their piece of the pie. -----Original Message----- From: access-uk-bounce@xxxxxxxxxxxxx [mailto:access-uk-bounce@xxxxxxxxxxxxx] On Behalf Of Niamh Sent: 20 January 2013 18:03 To: access-uk@xxxxxxxxxxxxx Subject: [access-uk] Re: VAT Exemptions Apple Products Hi Brian, That isn't entirely true. If you buy, a laptop for example, and Jaws or Window-Eyes is installed before it is dispatched to you, then that is VAT exempt. For life of me I have never understood why the RNIB charge VAT on some of the products to which they add speech, I am thinking of the free-view receivers recorders? I suspect they are under the mistaken belief that the commercial part of the product is no exempt, they are wrong. This does not apply to Apple Products. Niamh ----- Original Message ----- From: "Brian Cairnie" <info@xxxxxxxxxxxx> To: <access-uk@xxxxxxxxxxxxx>; "'BCAB Discussion List'" <bcab@xxxxxxxxxxxxxxxxx> Sent: Sunday, January 20, 2013 5:33 PM Subject: [access-uk] Re: VAT Exemptions Apple Product, as they are not adding any features. Niamh > Hi Sam, > > The VAT rules are pretty clear, if you are purchasing an item which is > specifically designed for a visually impaired person, such as a > Braille Note taker, this can be exempt from VAT. If however you are > buying a standard item such as an IPhone, this isn't VAT exempt. That > said, it is always worth asking the supplier and see what they say! > > Good luck. > > Brian. > > ** 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:- ** [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:- ** [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