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:
(a) magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely disabled
(b) apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in (f) below
(c) apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in (b) above
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