The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the rules relating to the application of the zero-rate of VAT to certain supplies of goods / services to disabled people.
The following conditions must be satisfied before a supply of goods / services can be zero-rated under these provisions:
VATA 1994, Sch 8, Group 12; as amended by SI 1997/2744, SI 2000/805 and SI 2001/754 (subscription sensitive); VATA 1994, s 30
The supplier is responsible for ensuring that the goods / services supplied can be zero-rated. If zero-rating is dependent on the designers' intention, and the seller did not design the product, the seller should obtain written confirmation from the designer / importer / manufacturer that the goods meet the eligibility requirements (see below). If the goods have not been specifically designed for use solely by disabled people, they cannot be zero-rated. Therefore if the manufacturer does not claim that the goods meet these conditions, they cannot be zero-rated under these provisions.
Eligible goods can be supplied at the zero-rate to the following customers:
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