[access-uk] Re: VAT Exemptions Apple Products
- From: "Brian Cairnie" <info@xxxxxxxxxxxx>
- To: <access-uk@xxxxxxxxxxxxx>
- Date: Sun, 20 Jan 2013 20:19:36 -0000
Hi Niamh,
Although some companies like Dolphin have negotiated a composite VAT rate,
the VAT rules say that VAT exemption is available if something is
permanently modified, the example they give is a boat which has been
modified for wheelchair access. I have spoken to HMRC of several occasions
about this, and they are adamant that a PC with a screen reader installed
isn't a permanent modification and would therefore not be exempt.
This question comes up time and again and since 1995 when I started in this
industry, the VAT rules have been pretty tight and although I've tried
arguing for VAT exemption on behalf of my clients, only limited exemption
has been forthcoming.
All the best,
Brian.
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