Commentary

V4.262 Talking books, wireless sets and cassette players

Part V4 Exemption, zero-rating and reduced rates

V4.262 Talking books, wireless sets and cassette players

V4.262 Talking books, wireless sets and cassette players

This paragraph examines the zero-rating that applies to supplies of certain goods for the blind and disabled and which is conferred by VATA 1994, Sch 8, Group 4.

For an overview of zero-rating in connection with charities and non-profit bodies more broadly, see V4.261.

Supplies to the Royal National Institute for the Blind, the National Listening Library and other similar charities—talking books etc (zero-rating)

VATA 1994, Sch 8, Group 4, Item 1 provides that the following are zero-rated when supplied (which includes a supply by hire) to the Royal National Institute for the Blind, the National Listening Library and other similar charities1:

  1.  

    (a)     magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely disabled

  2.  

    (b)     apparatus designed or specially adapted for

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